Please solve for per unit manufacturing costs under both the volume-based and activity-based costing systems. The below information is given, fill in the blanks and please show all work.

Activity Area Materials handling Lathe work Milling Grinding Testing Cost Driver Number of parts Number of turns Number of machine hours Number of parts Number of units tested Cost Driver Rate $1.20 0.3 16 1.25 12 Job A Job B Direct materials costs Direct labor costs Number of direct labor hours Number of parts Number of turns Number of machine hours Number of units in each job (all tested) $10,000 $1,000 40 500 25,000 140 15 $50,000 $10,000 400 2,000 50,000 1,000 200 Total 1 Per unit manufacturing costs under the volume-based costing system. 2 Using Volume-Based 3 Method JobA Job B 4 Direct Materials 5 Direct Labor 6 Overhead (Sper DLH) 7 Total Cost $ 8 Total Units 9 Unit cost 10 11 $ $ $ $ $ Job B Per unit manufacturing costs under the ABC costing system. Using ABC Job A Direct Materials Direct Labor Materials Handling Lathe Work Milling Grinding Testing Total Product Cost $ $ $ Unit Cost