Answer required a.Also b. Needs an answer below: 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).

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 $12 per hour and that there were no beginning inventories. The following information was available for 2019, based on an expected production level of 53,000 units for the year, which will require 217,000 direct labor hours: Budgeted Costs Activity Cost Driver for 2019 Cost Driver Used as Cost Allocation Materials handling Allocation Base Rate $ 36, 890 Cutting and lathe work Number of parts used 2, 870, 910 $ 0. 17 per part Number of parts used Assembly and inspection 13. 23 per part 3, 754, 100 Direct labor hours 17.30 per hour The following production, costs, and activities occurred during the month of July: Units Direct Materials Number of Parts Direct Labor Produced Costs Used Hours 3, 010 $118, 100 284 13 , 500 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.) Total manufacturing cost Cost per unit produced