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Management Accounting Case Study Simple Desk(per Unit)Corner Workstation(per Unit)Direct material Costs$96$497Direct Manufacturing labour costs918Manufacturing overheads:Design and plan the production process12.5100Make layered panels35.5192.5Handle material1020Setup machine2.510Run machine52182Inspect and package4040Total unit manufacturing costs$257.5$1059.5Part 11.Under ABC costing, the unit manufacturing cost of Simple Desk is lower than under simple costing, and the unit production cost of Corner Workstation is.