The Shramka Company manufactures a variety of prestige boardroom chairs. Its job-costing system was designed using an activity-based Costing approach. There are two direct-cost categories (direct materials and direct manufacturing labour) and three indirect-cost pools. The three cost pools represent three activity areas at the plant: The two styles of chairs were produced in March, the executive chair and the chairperson chair. Their quantities, direct material costs, and other data for March 2023 are as follows: The direct manufacturing labour rate is \\( \\$ 24 \\) per hour. Assume no beginning or ending inventory. Required: Compute the March 2023 total manufacturing costs and unit costs of the executive chair and the chairperson chair. (8 points) Present value of \\( 1 \\), that is, \\( 1 /(1+r)^{n} \\)