Problem 13-23 (Algo) Activity-based costing LO 13-9

HealthTech Incorporated manufactures and sells diagnostic equipment used in the medical profession. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning four manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $18 per hour and that there were no beginning inventories. The following information was available for 2022, based on an expected production level of 231,579 units for the year:

Activity Cost Driver	Budgeted Costs for 2022	Cost Driver Used as Allocation Base	Cost Allocation Rate
Materials handling	$ 3,700,000	Number of parts used	$ 2.00	per part
Milling and grinding	8,800,000	Number of machine hours	11.50	per hour
Assembly and inspection	5,500,000	Direct labor hours worked	5.75	per hour
Testing	1,100,000	Number of units tested	4.75	per unit

The following production, costs, and activities occurred during the month of April:

Units Produced/Tested	Direct Materials Costs	Number of Parts Used	Machine Hours	Direct Labor Hours
51,000	$ 3,200,000	290,000	99,000	170,000

Required:

Calculate the total manufacturing costs and the cost per unit produced and tested during the month of April for HealthTech.

Note: Round "Cost per unit" to 2 decimal places.