Assume Sherwin$-$Williams Company, a large paint manufacturer, has determined the following activity cost pools and cost driver levels for the latest period:Activity Cost PoolActivity CostActivity Cost DriverMachine setup$$920,0002,500$ setup hoursMaterial handling$790,0005,000$ material movesMachine operation$200,00020,000$ machine hoursThe following data are for the production of single batches of two products, Mirlite and Subdue:MirliteSubdueGallons produced$50,00030,000$Direct labor hours$400250$Machine hours$800250$Direct labor cost$$8,000$$$5,500$Direct materials cost$$320,000$$$120,000$Setup hours$1512$Material moves$6035$Determine the batch and unit costs per gallon of Mirlite and Subdue using ABC.Round cost per gallon to two decimal places.Product CostsMirliteSubdueDirect materialsDirect laborManufacturing overhead:Machine setupsMaterial handlingMachine operationTotal cost per batchGallons producedCost per gallon