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