Image Furnishing Ltd. manufacturers a variety of premium board room chairs. Its job-costing system is designed using an activity-based approach. There are two direct cost categories consisting of...

Image Furnishing Ltd. manufacturers a variety of premium board room chairs. Its job-costing system is designed using an activity-based approach. There are two direct cost categories consisting of direct materials and direct manufacturing labour and three indirect costs pools representing three activity areas at the plant:

The direct manufacturing labour rate is `20 per hour. Assuming no beginning/ending inventory, compute the total manufacturing costs and units costs of the two types of chairs.