Woodland Industries manufactures and sells custom-made windows. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning three manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $18 per hour and that there were no beginning inventories. The following information was available for 2022, based on an expected production level of 51,100 units for the year, which will require 204,400 direct labor hours:

Activity Cost Driver	Budgeted Costs for 2022	Cost Driver Used as Allocation Base	Cost Allocation Rate
Materials handling	$ 229,950	Number of parts used	$ 0.18	per part
Cutting and lathe work	1,916,250	Number of parts used	2.60	per part
Assembly and inspection	4,496,800	Direct labor hours	22.00	per hour

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

Units Produced	Direct Materials Costs	Number of Parts Used	Direct Labor Hours
3,950	$ 148,520	86,900	16,590

Note: Round "Cost per unit produced" to 2 decimal places. Do not round intermediate calculations.

Required:

A. Calculate the total manufacturing costs and the cost per unit of the windows produced during the month of July (using the activity-based costing approach).

Total Manufacturing Cost =

Cost per unit produced =

B. Assume instead that Woodland Industries applies manufacturing overhead on a direct labor hours basis (rather than using the activity-based costing system previously described). Calculate the total manufacturing cost and the cost per unit of the windows produced during the month of July. (Hint: You will need to calculate the predetermined overhead application rate using the total budgeted overhead costs for 2022.)

Total Manufacturing Cost =

Cost Per Unit Produced =

C. Which approach do you think provides better information for manufacturing managers?