Question $2$: The Macquarie Furniture's manufactures a variety of handcrafted bed frames. The company's

manufacturing activities and related data for the current year follow.

Two styles of bed frames were produced in July: a wood frame with fewer parts, and a metal frame that

required no staining activities. Direct labour is paid $$12\mathrm{.}5$ per hour. Their quantities, direct material costs

and other data follow:

$($a$)$ Compute the ABC cost allocation rates and then calculate total manufacturing costs and unit costs of

the wood and metal frames.

$($b$)$ Non$-$manufacturing activities, such as product design, were analyzed and allocated to the wood frame

at $$5$ each and the metal frame at $$7\mathrm{.}5$ each. Similar analyses were conducted of other non$-$manufacturing

activities, such as distribution, marketing and customer service. The support costs allocated were $$25$ per

wood frame and $$40$ per metal frame. Calculate the product cost per unit including the non$-$manufacturing

costs