Carla Vista Inc. is a distributor and processor of a variety of different blends of coffee. The company buys coffee beans from around the world and roasts, blends, and packages them for resale. Carla Vista Inc. currently offers 10 different coffees in 500-gram bags to gourmet shops. The major cost is raw materials; however, there is a substantial amount of manufacturing overhead in the mostly automated roasting and packing process. The company uses relatively little direct labour. Some of the coffees are very popular and sell in large volumes, while a few of the newer blends have very low volumes. Carla Vista Inc. prices its coffee at total product costs, including allocated overhead, plus a markup of 25%. If prices for certain coffees are significantly higher than market, the prices are adjusted lower. Data for the 2022 budget include manufacturing overhead of $3.2 million, which has been allocated in the existing costing system based on each products budgeted direct labour cost. The budgeted direct labour cost for 2022 totals $640,000. Purchases and use of materials (mostly coffee beans) are budgeted to total $5 million. The budgeted prime costs for 500-gram bags of two of the companys products are as follows:

		Mocha		Vanilla
Direct materials		$3.20		$2.80
Direct labour		$0.25		$0.25

Data for the 2022 production of Mocha and Vanilla coffee are as follows. There will be no beginning or ending materials inventory for either of these coffees.

		Mocha				Vanilla
Expected sales		50,000		kilograms		1,000		kilograms
Batch size		50,000		kilograms		250		kilograms
Set-ups		3		per batch		3		per batch
Purchase order size		12,500		kilograms		250		kilograms
Roasting time		1		hour/50 kg		1.00		hour/50 kg
Blending time		0.50		hour/50 kg		0.50		hour/50 kg
Packaging time		0.10		hour/50 kg		0.10		hour/50 kg

Carla Vistas controller believes the traditional costing system may be providing misleading cost information. He has developed an activity-based analysis of the 2022 budgeted manufacturing overhead costs shown in the following table:

Activity Pools		Cost Drivers		Budgeted Units			Budgeted Cost
Purchasing		Purchase orders		1,100			$	522,500
Material handling		Set-ups		1,600				552,000
Quality control		Batches		500				140,000
Roasting		Roasting hours		90,000				900,000
Blending		Blending hours		20,800				416,000
Packaging		Packaging hours		27,000				675,000
Total manufacturing overhead cost							$	3,205,500

Use the controllers activity-based approach to estimate the 2022 budgeted cost for one kilogram of Mocha coffee and one kilogram of Vanilla coffee. (Round intermediate calculations and final answers to 3 decimal places, e.g. 15.258.)

		Mocha		Vanilla
Budgeted cost for one kilogram		$enter a dollar amount rounded to 3 decimal places		$enter a dollar amount rounded to 3 decimal places