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 $11 per hour and that there were no beginning Inventories. The following information was available for 2019, based on an expected production level of 52,500 units for the year, which will require 227,000 direct labor hours. Activity Cost Driver Materials handling Cutting and lathe work Assembly and inspection Budgeted costs for 2019 $ 34, ese 3,329,550 3,495,800 Cost Driver Used as Allocation Base Number of parts used Nu ber of parts used Direct Tabor hours Cost Allocation Rate $ 0.15 per part 14.65 per part 15.40 per hour The following production, costs, and activities occurred during the month of July units Produced 3.320 Direct Materials Costs $189,700 Number of Parts Used 1.075 Direct Labor Hours 13,60 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). (Round "Cost per unit produced" to 2 decimal places.) 3 Answer is complete but not entirely correct. S Total manufacturing coat Cost per un reduced 335,050 X 10002 13 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 2019.) (Round "Cost per unit produced" to 2 decimal places.) Answer is complete but not entirely correct. is Total manufacturing cost Cost per unit produced 520,420 156.75 X IS c. Which approach do you think provides better Information for manufacturing managers? Answer is complete and correct. Approach that provides better information Activity based costing