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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

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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 $17 per hour and that there were no beginning inventories. The following information was available for 2013. based on an expected production level of 49,900 units for the year, which will require 225,000 direct labor hours: The following production, costs, and activities occurred during the month of March: Calculate the total manufacturing costs and the cost per unit of the windows produced during the month of March (using the activity-based costing approach). (Round "cost per unit produced" to 2 decimal places and round "Total manufacturing cost" to whole number.)

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