You may use space below the question to show calculations. Please put correct answer in the underlined space provided. ABC Company manufactures a variety of office chairs. The costing system was i designed using an activity-based approach. The company produced two styles of chairs i in December and the information of production are as follows: Direct Direct Labor Number of Units Materials Hours Parts Style A 5,000 $ 400,000 7,500 100,000 Style B 100 $ 35,000 300 3,500 Three activities have been identified and resource drivers are used to assign costs to each activity. The annual overhead activities, activity costs and other related data are as follows: Cost Budgeted Cost Allocation Costs Drivers Rate Material handling $ 200,000 Parts $ 0.25 Cutting $1,900,000 Parts $ 2.00 Assembly $1,600,000 Direct Labor Hours $ 15.00 There is no beginning and ending inventory. The direct labor rate $ 15.00 Required: a) Compute the December total manufacturing costs. (5 Marks) b) Compute the unit costs for the Style A chairs. (1 Mark) b) Compute the unit costs for the Style A chairs. (1 Mark c) Compute the unit costs for the Style B chairs. (1 Mark)