Woodland Industries manufactures and sells custom-made windows. Its job costly 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 $16 per hour and that there were no beginning inventories. The following information was available for 2016, based on an expected production level of 51, 400 units for the year, which will require 218,000 direct labor hours: The following production, costs, and activities occurred during the month of July: 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