Chapter 12, Problem 1.5CS

TimberTech, Inc. manufactures power drills that sell for $85. Each power drill uses $18 in direct materials and $12 in direct labor per unit. TimberTech has two activities: Assembly, which is applied at the rate of $6 per machine hour, and Packaging, which is applied at the rate of $30 per batch. This month, TimberTech made 400 power drills, using 1,200 machine hours in 50 batches. What is the total manufacturing cost for one power drill?

Accounting solution please

Can you solve this general accounting question with accurate accounting calculations?