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 47,600 units for the year, which will require 220,000 direct labor hours:

Activity Cost DriverBudgeted Costs

for 2019Cost Driver Used as

Allocation BaseCost Allocation

RateMaterials handling$46,200Number of parts used$0.21per partCutting and lathe work3,231,800Number of parts used14.69per partAssembly and inspection3,388,000Direct labor hours15.40per hour

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

Units

ProducedDirect Materials

CostsNumber of Parts

UsedDirect Labor

Hours3,040$101,3001,89014,000

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.)

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.)