Use the following information to answer this and the following few questions: Sahara Industrial has recently adopted an activity-based costing (ABC) system. Sahara switched from its previous method of allocating overhead costs based on a single predetermined overhead rate using direct labor hours. The direct labor hour cost per unit was $18. Assume there were no beginning inventories. Sahara gathered the following information to allow it to allocate costs using the new ABC system: Activity Material handling Assembly and inspection Testing Cost Driver Number of parts used Number of direct labor hours Number of units tested Rate $2.00 per part $25.00 per DLH $5.00 per unit In July, the following additional information was also collected: Units Produced 6,400 Direct Material Cost $208.600 Number of Parts Used 142,000 Direct Labor Hours 26.480 Using the ABC method, determine the total manufacturing cost for July. 1,663,240 1,588,290 2,100,850 1,500,000 Question 23 3 pts Using the ABC method, determine Sahara's cost per unit for July. O 276.19 250.12 259.88 301.76 Question 24 2 pts Using Sahara's old method of allocating costs by direct labor hours and given the overhead cost per direct labor hour under the old method was $40, determine the overhead manufacturing cost applied for July. 1,059,200 1,256,345 O 400,000 1,000,000