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 $$18$ per hour and that there were no beginning

inventories. The following information was available for $2022,$ based on an expected production level of $50,900$ units for the year,

which will require $203,600$ direct labor hours:

The following production, costs, and activities occurred during the month of July:

Required:

a$.$ Calculate the total manufacturing costs and the cost per unit of the windows produced during the month of July $($using the activity$-$

based costing approach$).$

Note: Round "Cost per unit produced" to $2$ decimal places. Do not round intermediate calculations.

b$.$ 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 $2022.)$

Note: Round "Cost per unit produced" to $2$ decimal places. Do not round intermediate calculations.

c$.$ Which approach do you think provides better information for manufacturing managers?