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 2019, based on an expected production level of 51,500 units for the year, which will require 206,000 direct labor hours: Activity Cost Driver Materials handling Cutting and lathe work Budgeted Costs for 2019 $ 231,750 1,931,250 Cost Driver Used as Allocation Base 4,532,000 Number of parts used Number of parts used Direct labor hours Cost Allocation Rate $ 0.18 per part 3.00 per part 22.00 per hour Assembly and inspection The following production, costs, and activities occurred during the month of July. Units Produced 4,150 Direct Materials Costs $156,040 Number of Parts Used 91,300 Direct Labor Hours 17,430 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.) Total manufacturing cost