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Kerox Company manufactures two types of laser printers: monochrome and multifunction. Currently, manufacturing overhead is allocated based only of

the use of direct labor hours. For the upcoming quarter, the company expects to produce $2,200$ units of monochrome printers and $1,100$ units of

multifunction printers. It expects manufacturing overhead costs to be $$26,334.$ Each monochrome printer requires $0\mathrm{.}3$ direct labor hours, and each

multifunction printer requires $0\mathrm{.}8$ direct labor hours.

The following table outlines the selling price, material and labor cost for each unit manufactured.

The company is considering changing its current costing system to the ABC system. In that case, the manufacturing support costs will be separated into

three activities: handling purchase orders, inspecting and setting up production flow. The budgeted manufacturing overhead cost for purchase orders,

inspections and product setups are $$7,455,$$$11,585$ and $$8,064$ respectively. The following table indicates the cost allocation usage for each product.

Do not enter dollar signs or commas in the input boxes.

a$)$ For each product, calculate the manufacturing cost per unit under the current costing system $($using direct labor hours to allocate manufacturing

overhead.$)$

Round your answers to the nearest whole number.

Round your answer to $2$ decimal places.

Manufacturing Overhead Cost per direct labor hour: $

b$)$ For each product, calculate the manufacturing cost per unit under the ABC costing system.

Manufacturing Overhead Cost per Order: $

Manufacturing Overhead Cost per Inspection: $

Manufacturing Overhead Cost per Setup: $

Round your answers to the nearest whole number. Round the overhead per unit to $2$ decimal places.

Round your answers to $2$ decimal places.