the current month. Manufacturing overhead follows: Round rate to two decimal places, if applicable. Manufacturing overhead based on direct labor dollars: : per direct labor dollar Use rounded overhead rate calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Round cost per unit to two decimal places, if needed. b. Determine the total and per-unit costs of manufacturing the Gas Cooker and Charcoal Smoker for the month, assuming manufacturing overhead is assigned using activity-based costing. Round answers to two decimal place, if needed. Activity-based overhead rates: Materials acquisition and handling $ per direct material dollar Manufacturing overhead based on direct labor dollars: q per direct labor dollar Round answers to two decimal place, if needed. Activity-based overhead rates: Materials acquisition and handling $ per direct material dollar Materials movement \$ per move Scheduling \$ per batch