most round each intermediate answers by two decimals

EyeGuard Equipment Inc. (EEI) manufactures protective eyewear for use in commercial and home applications. The product is also used by hunters, home woodworking hobbyists, and in other applications. The firm has two main product lines-the highest-quality product is called Safe-T, and a low-cost, value version is called Safe-V. Information on the factory conversion costs for EEl is as follows Factory Costs Salaries Supplies Factory expense $ 848,000 148,000 548,000 $1,544,000 EEl uses ABC to determine the unit costs of its products. The firm uses resource consumption cost drivers based on rough estimates of the amount that each activity consumes, as shown below. EEl has four activities: job setup, assembly, inspecting and finishing, and packaging Inspecting and Finishing 25% 30 30 Setup Assembly Packaging Total Salaries Supplies Factory expense 10% 15 100% 100 100 50% 15% 70 The activity cost drivers for the two products are summarized below. Activities Setup Assembly Inspect and finishing Packaging Activity Driver Batch Units Finishing hours Packing hours Batches Units Finishing hours, per unit Packaging hours, per unit Materials per unit Safe-v 230 58,000 0.40 0.30 3.00 Safe-T 580 70,000 0.40 0.20