Thanks for the help Maximum Inc. manufactures seals that are used in outdrive motors for boats. The seals, classified as either Seal-A or Seal-B, are Activity used in: manufactured on a common assembly line. Activity Cost Driver Allocation Rate Seal-A Seal-B Although different direct materials are used and the machinery is re-tooled for each Material handling Number of parts $1.40 per part 2,600 1,620 product, the direct laborers are the same for Machining Machine hrs. $21.00 per hr. 266 380 each product line. Assembly Units began $2.02 per unit 1,400 1,860 Inspection Number tested $2.60 per unit 160 1,660 The plant-wide rate for allocating manufacturing overhead to its products is no Direct costs: longer acceptable. The production manager Labor $15,200 $15,200 has heard about activity-based costing and Materials $7,340 $5,120 has assembled some information for use in changing the cost system into a cost driver concept, through the development of homogenous cost pools. With the help of the accounting department, the manager has been able to establish the following relationships between production costs and some of the indirect manufacturing activities for August, along with the production data for the two product lines as presented above. Required: Determine the total production cost of each of the two product lines for August and the cost per unit, assuming all units started were completed. Round all figures to 2 decimal places