Required Determine the profitability of sales in Massachusetts for March 2016. arge manufacturer of heav E5-4B. Two Stage ABC for Manufacturing Detroit Foundry, a la equipe LO2 components, has determined the following activity cost pools and cost driver levels for ie year Activity Cost Pool Activity Cost Activity Cost Driver 12,000 setup hours Material handling Machine operation. . $600,000 120,000 500,000 2,000 tons of materials 10,000 machine hours . . .. . The following data are for the production of single batches of two products, C23 Cams and U2 Shafts during the month of August: C23 Cams U2 Shafts 500 200 .. 5,000 300 Machine hours . Direct labor hours.. Direct labor cost.... . . . 400 $10,000 $20,000 $30,000 13 Setup hours. 2 Required Determine the unit costs of C23 Cams and U2 Shafts using ABC. Activity-Based Costing Slack Corporation has the following predicted indirect costs and cost drivers for 2016 for the given activity cost pools: 2 ES-5B