Magglio Company produces two products, Bop and Mop in a small manufacturing plant which had total manufacturing overhead of $52,000 in June and used 800 direct labor hours. The factory has two departments, Preparation, which incurred $32,000 of manufacturing overhead, and Processing which incurred $20,000 of manufacturing overhead. Preparation used 500 hours of direct labor and Processing used 200 machine hours. During June, 400 direct labor hours were used in making 100 units of Bop, and 400 were used in making 100 units of Mop. Assume that Magglio used an ABC product costing system and that its total manufacturing overhead costs of $52,000 were assigned to the following ABC cost pools: Material inspections & preparation ($20,000) $20 per pound of raw materials Material moves ($9,000) $45 per move Machine setups ($8,000) $400 per setup Machine operations ($15,000) $84.00 per machine hour Bop and Mop used the following quantities of the four activity drivers: Bop Mop Pounds of raw materials 400 400 Material moves 50 30 Setups 10 8 Machine hours 120 80 The overhead costs assigned to each unit of Bop and Mop were: