Dilling five holes in each unit Completing 80 inches of welds on each unit Thirty minutes of shaping for each unit One hour of assembly per unit Required Determine the activity cost of converting the raw materials into 50 fireplace inserts. Two-Stage ABC for Manufacturing Assume Sherwin-williams Company, a large paint manufac turer, has determined the following activity cost pools and cost driver levels for the latest period L02 E5-4A. Activity Cost Pool Activity Cost Activity Cost Driver $950,000 820,000 200,000 2,500 setup hours 5,000 materials moves Material handling. 20,000 machine hours