Required information [The following information applies to the questions displayed below.] Tent Master produces two lines of tents sold to outdoor enthusiasts. The tents are cut to specifications in department A. In department B, the tents are sewn and folded. The activities, costs, and drivers associated with these two manufacturing processes and the company's production support activities follow. Process Department A Activity Pattern alignment Cutting Moving product Department B Sewing Inspecting Folding Overhead cost Driver $128,800 Batches 55,440 Machine hours 158,400 Moves Quantity 1,120 13,200 3,600 $342,640 $465,760 36,000 Direct labor hours Inspections 6,560 750 81,000 Units 30,000 $582,760 Support Design $312,000 Modification orders. Providing space 60,200 Square feet Materials handling 235,200 Square yards 240 8,600 840,000 $607,400 Additional production information on the two lines of tents follows. Units produced Moves Pup Tent 20,000 units 1,200 moves 280 batches Pop-Up Tent 10,000 units 2,400 moves Batches Number of inspections Machine hours Direct labor hours Modification orders Space occupied Material required 300 inspections 7,200 MH 4,100 DLH 60 modification orders 4,300 square feet 490,000 square yards 840 batches 450 inspections 6,000 MH 2,460 DLH 180 modification orders 4,300 square feet 350,000 square yards 4. Using ABC, compute the total cost per unit for each tent if the direct labor and direct materials cost is $14 per pup tent and $21 per pop-up tent. (Round your intermediate calculations and final answers to 2 decimal places.) Pattern alignment Cutting 0 o Moving product 0 Sewing Inspecting Folding Design Providing space Material handling Overhead Assigned Activity Driver Pup Tent Pattern alignment Cutting Moving product Sewing Inspecting Folding Design Providing space Material handling Pop-Up Tent Pattern alignment Cutting Moving product Sewing Inspecting Folding Design Providing space Material handling 0 0 0 Total manufacturing costs Pup Tent Pop-Up Tent Direct materials and direct labor Overhead Total manufacturing cost per unit Activity rate Total Overhead Cost $ 0 $ 0