The production data are as follows — Wingli Corporation manufactures variety office chairs costing system was designed using activity-based

Wingli Corporation manufactures a variety of office chairs. The costing system was designed using an activity-based approach. The company produced two styles of chairs in December.

The production data are as follows:

Three activities have been identified. Resource drivers are used to assign costs to each activity. The overhead activities, activity costs, and other related data are as follows:

There is no beginning or ending inventory. The direct labour rate is $30 per hour.

Required:

1. Calculate the December total manufacturing costs.