Merlot Company has determined its activity cost pools and cost drivers to be the following:

Cost pools
Setup		$56,000
Material handling		12,800
Machine operation		240,000
Packing		60,000
Total indirect manufacturing costs		$368,800
Cost drivers
Setups		400
Material moves		800
Machine hours		16,000
Packing orders		1,000

One product made by Merlot, metal casements, used the following activities during the period to produce 500 units:

Setups		20
Material moves		80
Machine hours		1,900
Packing orders		150

Required

a. Calculate the cost per unit of activity for each activity cost pool for Merlot Company.

b. Calculate the manufacturing overhead cost per metal casement manufactured