Stage 2 ABC for Manufacturing: Reassigning Costs to Cost Objects Woodland Corporation has developed the following activity cost information for its manufacturing activities:

Activity	Activity cost
Machine setup	$ 70.00	per batch
Movement	12.00	per batch move
	0.12	per pound
Drilling	5.00	per hole
Welding	3.00	per inch
Shaping	20.00	per hour
Assembly	16.00	per hour
Inspection	1.50	per unit

Filling an order for a batch of 100 fireplace inserts (each insert weighing 50 pounds) required the following:

• Three batch moves
• Two sets of inspections
• Drilling six holes in each unit
• Completing 90 inches of welds on each unit
• Thirty minutes of shaping for each unit
• One hour of assembly per unit

Determine the activity cost of converting the raw materials into 100 fireplace inserts.