Great Furniture Inc. (GF) manufactures a variety of furniture for household use and just two items for office use: desks and cabinets. The production process for desks and cabinets is similar, although machines must be retooled for each product. Both materials and labour costs are directly traceable to individual products; however, overhead is a common cost and allocated using direct labour hours as the allocation base. GF's accountant is considering the use of activity -based costing (ABC) and has suggested evaluating the system by applying it to the two office use products (desks and cabinets). The following data are available for a typical quarter. Each product consumed 512 direct labour hours. Required: Determine the total manufacturing cost and cost per unit for each of the two product lines for the quarter, using activity - based costina to allocate overhead costs. (Round "Cost per unit" answers to 2 decimal places.) Activity Cost Pool Parts receipts Great Furniture Inc. (GF) manufactures a variety of furniture for household use and just two items for office use: desks and cabinets. The production process for desks and cabinets is similar, although machines must be retooled for each product. Both materials and labour costs are directly traceable to individual products; however, overhead is a common cost and allocated using direct labour hours as the allocation base. GF's accountant is considering the use of activity-based costing (ABC) and has suggested evaluating the system by applying it to the two office use products (desks and cabinets). The following data are available for a typical quarter. Machining Assembly Quality control Direct materials Direct labour Activity Base Number of parts Machine hours Units produced Units tested 3 Each product consumed 512 direct labour hours. c Activity Rate $ 6.00 per part. $18.00 per machine-hour $ 5.00 per unit $ 3.00 per unit. Activity Usage Desks 512 parts 312 machine hours 512 units 112 units $5,580 $8,180 Cabinets 1,024 parts 512 machine hours 400 units 212 units $9,000 $8,600 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.)