Maria Clothing Company produces two products, Jackets and Pants in a small manufacturing plant. During October, Maria Clothing produced 100 units of Jackets and 100 units of Pants incurring a total manufacturing overhead cost of $21,000. Assume Maria Clothing uses Activity Based Costing and that its total manufacturing overhead costs of $21,000 were assigned to the following: ABC cost pools: Material inspections & preparation ($10,000) Material moves ($2,000) Machine setups ($3,000) Machine operations ($6,000) $10 per pound of raw materials $25 per move $150 per setup $40 per machine hour Jackets and Pants used the following quantities of the four activity drivers: Jackets Pants Pounds of raw materials 500 500 Material moves 50 30 Setups 12 8 90 Machine hours 60 The overhead costs assigned to each unit of Jackets and Pants during the month using activity based costing (ABC) were