Filling an order for a batch of 50 fireplace inserts that weighed 150 pounds each required the following: Three batch moves Two sets of inspections Drilling 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

Determine the activity cost of converting the raw materials into 50 fireplace inserts.

Set-up	$Answer
Movement
Batch	$Answer
Weight	Answer
Inspection	Answer
Drilling	Answer
Welding	Answer
Shaping	Answer
Assembly	Answer
Total	$ Answer

Two-Stage ABC for Manufacturing: Reassigning Costs to Cost Objectives National Technology, LTD. has developed the following activity cost information for its manufacturing activities:

Machine setup	$60.00	per batch
Movement	15.00	per batch
0.10	per pound
Drilling	3.00	per hole
Welding	4.00	per inch
Shaping	25.00	per hour
Assembly	18.00	per hour
Inspection	2.00	per unit