r $13-$ Homework $1$

based on an expected production level of $422,222$ units for the year:

$\backslash$table$[[,$Budgeted Costs for,Cost Driver Used as$,$Cost Allocation Rate$],[$Activity Cost Driver,$2022,$Allocation Base,$$3\mathrm{.}25$ per part$],[$Materials handling,$$4,700,000,$Number of parts used,$13\mathrm{.}50$ per hour$],[$Milling and grinding,$8,400,000,$Number of machine hours,$6\mathrm{.}75$ per hour$],[$Assembly and inspection,$5,400,000,$Direct labor hours worked,$4\mathrm{.}50$ per unit$],[$Testing$,1,900,000,$Number of units tested,$]]$

The following production, costs, and activities occurred during the month of April:

$\backslash$table$[[$Units$,$Direct Materials,Number of Parts,,$],[$Costs$,$Used,Machine Hours,Direct Labor Hours,$],[$Produced$/$Tested$,$$$3,800,000,285,000,97,000,175,000],[60,000,$$$3,000,,,]]$

Required:

a$.$ Calculate the total manufacturing costs and the cost per unit produced and tested during the month of April for HealthTech.

Note: Round "Cost per unit" to $2$ decimal places.

$\backslash$table$[[$Total manufacturing cost,$],[$Cost per unit produced and tested,$]]$