Ques P19-35A (similar to) Allen, Inc. manufactures bookcases and uses an activity-based costing system. Allen's activity areas and related data follow: B (Click the icon to view the activity areas and related data.) Allen produced two styles of bookcases in October: the standard bookcase and an unfinished bookcase, which has fewer parts and requires no finishing. The totals for quantities, direct materials costs, and other data follow: Click the icon to view the totals for quantities, direct materials costs, and other data.) Data Table Read the requirements. Requirement 1. Compute the manufacturing product cost per unit of each type of bookcase. (Ente Standard Bookcase Unfinished Bookcase Total Units Produced 7,000 Total Assembling Direct Labor Hours Product Direct materials Total Direct Total Direct Total Number Materials Costs Labor Costs of Parts $ 98.000 $ 157,500 28.000 91,200 114,000 22,800 Standard bookcase 10,500 Unfinished bookcase 7,600 7,600 Direct labor Materials handling Assembling Finishing Data Table X Total manufacturing cost Number of units Manufacturing cost per unit Predetermined Budgeted Cost of Overhead Activity Activity Allocation Base Allocation Rate Materials handling $ 240,000 Number of parts S 2.00 Assembly 3,500,000 Number of assembling direct labor hours 12.00 Finishing 170,000 Number of finished units' 3.50 "Refers to number of units receiving the finishing activity, not the number of units transferred to Finished Goods Inventory