Units planned for production Material moves per product line Purchase orders per product line Direct labor hours per product line Mobile Safes 200 300 450 800 Walk-in Safes 50 200 350 1,700 (a) Your answer is correct. The total estimated manufacturing overhead was $276,000. Under traditional costing (which assigns overhead on the basis of direct labor hours), what amount of manufacturing overhead costs are assigned to: (Round answers to 2 decimal places, e.g. 12.25.) (1) One mobile safe $ 441.6 per unit (2) One walk-in safe $ 3753.6 per unit e Textbook and Media Attempts: 2 of 7 used (61) The total estimated manufacturing overhead of $276,000 was comprised of $176,000 for materials handling costs and $100,000 for purchasing activity costs. Under activity-based costing (ABC): (Round answers to 2 decimal places, eg. 12.25.) What amount of materials handling costs are assigned to: (a) One mobile safe $ per unit (b) One walk-in safe $ per unit