QUESTION 7 Holman and Holman, Inc. manufactures planners. These planners are personalized for distribution to large groups such as teachers in public school districts. Each planner uses $15 in direct materials and $5 in direct labor. Under the traditional costing system the company uses, manufacturing overhead applied to each unit is $12. However, Holman is considering switching to an ABC system. Under the ABC system, the total activity cost would be $25. What the total manufacturing cost per unit for Holman under the ABC system? $45 $20 $32 $25