Activity Cost Pool	Activity Base	Activity Rate			Activity Usage
					Desks			Cabinets
Parts receipts	Number of parts	$	2.00	per part		2,400	parts		1,700	parts
Machining	Machine-hours	$	12.00	per machine-hour		245	machine-hours		360	machine-hours
Assembly	Units produced	$	2.00	per unit		1,200	units		1,700	units
Quality control	Units tested	$	3.00	per unit		120	units		1,600	units
Direct materials					$	6,000		$	3,400
Direct labour					$	14,400		$	14,400

Please fill in the empty boxes

Each product consumed 720 direct labour-hours. Required: 1. Determine the total manufacturing cost and cost per unit for each of the two product lines for the quarter, using activity-based costing to allocate overhead costs. (Round "Cost per unit" answers to 2 decimal places.) Dusters Cabinets Total manufacturing cost Cost per unit 2. Redo the above using direct labour-hours as the allocation base. (Round "Cost per unit" answers to 2 decimal places.) Mops Dusters Total manufacturing cost Cost per unit