Normal No Spacing M6-17. Assume Sherwin-Williams Company, a large paint manufacturer, has determined the following activity cost pools and cost driver levels for the latest period: Activity Cost Pool Activity Cost Cost Driver Machine setup Material handling Machine operation $990,000 $840,000 $200,000 3,000 setup hours 6,000 material moves 25,000 machine hours Mirlite Subdue Gallons produced Direct labor hours Machine hours Direct labor cost Direct material cost Setup hours Material moves 300 650 $12,300 $240,000 20,000 150 200 $9,500 $110,000 12 40 10 25 Determine the batch costs and unit price for Mirlite and Subdue using ABC