Total manufacturing cost	$478,360
Cost per unit produced	$157.87

Assume instead that Woodland Industries applies manufacturing overhead on a direct labor hours basis (rather than using the activity-based costing system previously described). Calculate the total manufacturing cost and the cost per unit of the windows produced during the month of July. (Hint: You will need to calculate the predetermined overhead application rate using the total budgeted overhead costs for 2016.) (Round "Cost per unit produced" to 2 decimal places.)

ystem was per hour tn infomatin oo unts for the m-made the direct la costing per hour dowlabor Woodland Industries manufactures and sells custom-made windows. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning three manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $10 per hour and that there were no beginning inventories. The following information was available for 2016, based on an expected production level of 53,600 units for the year, which will require 229,000 direct labor hours IS $10 per hoesigned usin Budgeted Costs for 2016 Activity Cost Driver Cost Driver Used as Allocation Base Cost Allocation Rate 57 250 hours of parts $ 0.25 per part 12.55 per part 17.40 per hour S 57,250 Materials handling Cutting and lathe work Assembly and inspection 2,873,950 3,984,600 Number of parts used Number of parts used Direct labor hours The following production, costs, and activities occurred during the month of July of Parts Direct L Direct Labor Hours 13,000 Number of Parts Mater Materials Costs Number or Units Produced Direct Materials Costs Used 825 3,030 $111,600