Detroit Foundry, a large manufacturer of heavy equipment components, has determined the following activity cost pools and cost driver levels for the year:

Activity Cost Pool	Activity Cost	Activity Cost Driver
Machine setup	$ 660,000	12,000	setup hours
Material handling	100,000	2,000	tons of materials
Machine operation	450,000	10,000	machine hours

The following data are for the production of single batches of two products, C23 Cams and U2 Shafts:

	C23 Cams	U2 Shafts
Units produced	500	300
Machine hours	4	5
Direct labor hours	200	400
Direct labor cost	$ 5,000	$ 10,000
Direct materials cost	$ 30,000	$ 20,000
Tons of materials	12.5	8
Setup hours	3	7

Determine the unit costs of C23 Cams and U2 Shafts using ABC.