Stage 2 ABC for Manufacturing: Reassigning Costs to Cost Objectives Regal Products has developed the following activity cost information for its manufacturing activities:

Machine setup	$40.00 per batch
Movement	15.00 per batch move
	0.10 per pound
Drilling	2.00 per hole
Welding	3.00 per inch
Shaping	25.00 per hour
Assembly	19.00 per hour
Inspection	2.00 per unit

Filling an order for a batch of 50 fireplace inserts (eachinsert weighing150 pounds)required the following:

• Three batch moves
• Two sets of inspections
• Drilling five holes in each unit
• Completing 70 inches of welds on each unit
• Thirty minutes of shaping for each unit
• One hour of assembly per unit