Please fill in the remaining spaces in the table

Raw data
Indirect costs for the quarter:
Assembly	630,000
Soldering	270,000
Inspection	160,000
Total indirect costs	1,060,000
	PCB 124	PCB136
Direct costs (Materials, labor)	162,400	178,240
Machine hours (Assembly)	480	1,080
Number of units produced (Soldering)	6,000	4,000
Testing hours (Inspection)	6,000	8,000
Traditional costing system	PCB 124	PCB136	Total
Indirect cost driver (machine hours)
Allocated indirect costs
Cost per product	PCB 124	PCB136
Direct costs	162,400	178,240
Manufacturing overhead
Total manufacturing costs per product
Number of units	6,000	4,000
Total manufacturing costs per unit
Activity-based costing system	PCB 124	PCB136	Total
Assembly cost driver (machine hours)	480	1080
Allocated assembly cost	193846	436154
Soldering cost driver (units)	6000	4000
Allocated soldering cost	162000	108000
Inspection cost driver (testing hours)	6000	8000
Allocated inspection cost	68571	91429
Cost per produce	PCB 124	PCB136
Direct costs	162,400	178,240
Manufacturing overhead
Assembly	193846	436154
Soldering	162000	108000
Inspection	68571	91429
Total manufacturing costs per product	586817	813823
Number of units	6000	4000
Total manufacturing costs per unit	97.8	203.46