P 1. 2. Total unit cost: $13.72

P 2. Cost of goods manufactured: $10,163,200

P 3. a. $2; f. $4

P 4. 1. Predetermined overhead rate for 20x3: $5.014 per machine hour

P 5. 2. Total costs assigned to Altun order, activity-based costing method: $41,805.60

P 6. 2. Overhead applied to Job 2214: $29,717

P 7. 2. Total costs assigned to Winkowsky order, activity-based costing method: $69,280.40

P 8. 1.c. Rigger II: $11,665; BioScout: $14,940