Part 2: Calculate the unit cost of residential air cleaning systems: Singermen HTX235 and Nobacterium TZD297, using both the process-based costing approach and the activity-based costing approach. Use the data and template provided in this file:

ACG 4342S
Proyecto Escrito Parte 2
Winter C 2024
Respira Feliz Ltd. manufactures two different types of air cleaning systems in residential spaces: Singermen HTX235 and Nobacterium TZD297.
This is the information about the current costs of the two products:
	Singermen HTX235	Nobacterium TZD297
Amount	30,500 units	29,600 units
Lots	260	480
Prime Costs	$78,800	$91,200
Machine Hours	746	940
Engineering Modifications	42	89
Market Price	$1,650	$2,800
Additional Information:
	Costs	Conductor de Costo (Cost Driver)
Preparation Costs	$84,600	Lots
Electricity	$12,000	Machine Hours
Engineering Support	$67,400	Engineering Modifications
1. Calculate the manufacturing cost per unit for each type of air conditioning equipment, using the approach based on
units, assigning the cost to the equipment based on the number of machine hours.
2. Calculate the manufacturing cost of each unit using the activity-based costing system, ABC.