Problem 13-24 (Algo) Activity-based costing versus traditional overhead allocation methods LO 9 Woodland Industries manufactures and sells custom-made windows. 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 three 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 2019, based on an expected production level of 46,400 units for the year, which will require 231,000 direct labor hours: Materials handling Budgeted Costs for 2019 Activity Cost Driver Cutting and lathe work $ 53,130 2,695,770 4,342,800 Cost Driver Used as Allocation Base Number of parts used Number of parts used Direct labor hours Cost Allocation Rate $ 0.23 per part 11.67 per part 18.80 per hour Assembly and inspection The following production, costs, and activities occurred during the month of July: Units Produced 3,400 Direct Materials Costs $116,400 Number of Parts Used 3,327 Direct Labor Hours 13,600 Required: a. Calculate the total manufacturing costs and the cost per unit of the windows produced during the month of July (using the activity- based costing approach). (Round "Cost per unit produced" to 2 decimal places.) Total manufacturing cost Cost per unit produced