Activity-Based Costing and Conventional Costs Compared Hickory Grill Company manufactures two types of cooking grills: the Gas Cooker and the Charcoal Smoker. The Cooker is a premium product sold in upscale outdoor shops; the Smoker is sold in major discount stores. Following is information pertaining to the manufacturing costs for the current month. Gas COoKkeP Charcoal Smoker Units Number of batches Number of batch moves Direct materials Direct labor 2,000 50 90 70,000 $44,000 8,000 20 50 130,000 $56,000 Manufacturing overhead follows: Activity Cost Cost Driver Materials acquisition and inspection$ 68,000 Amount of direct materials cost Materials movement 19,600 Numbers of batch moves Scheduling 43,400 Number of batches 131,000 Rounding instructions: Do not round until your final answers. Round total cost answers to the nearest dollar and per unit answers to the nearest cent