Drilling Company uses activity-based costing and provides this information:  Driver Manufacturing Activity Cost Driver Rate  Materials handling Number of parts $ 0

Drilling Company uses activity-based costing and provides this information: 
Driver Manufacturing Activity Cost Driver Rate 
Materials handling Number of parts $ 0.8 Machinery Number of machine hours 46 Assembly Number of parts 2.60 Inspection Number of finished units 25 
Drilling has just completed 75 units of a component for a customer. Each unit required 95 parts and 275 machine hours. The prime cost is $1,250 per finished unit. All other manufacturing costs are classified as manufacturing overhead. 
Required: 1. Compute the total manufacturing costs and the unit costs of the 75 units just completed using ABC costing. 2. In addition to the manufacturing costs, the firm has determined that the total cost of upstream activities, including research and development and product design, is $175 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $295 per unit. Compute the full product cost per unit, including upstream, manufacturing, and downstream activities. Also compute the relative proportion of each main cost category. 
Complete this question by entering your answers in the tabs below. 
Required 1 
Required 2 
Compute the total manufacturing costs and the unit costs of the 75 units just completed using ABC costing. (Round your intermediate and final answers to 2 decimal places.) 
Total manufacturing cost 
Manufacturing cost per unit 
 

Required 2 
In addition to the manufacturing costs, the firm has determined that the total cost of upstream activities, including research and development and product design, is $175 per unit. The total cost of downstream activities, such as distribution, marketing, and customer service, is $295 per unit. Compute the full product cost per unit, including upstream, manufacturing, and downstream activities. Also compute the relative proportion of each main cost category. (Round your answers to 2 decimal places.) 
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Computation of full cost: 
Upstream activity costs 
Manufacturing costs 
Downstream activity costs 
Full product cost per unit