Stage 2ABC for Manufacturing: Reassigning Costs to Cost Objectives Regal Products has developed the following activity cost information for its manufacturing activities: Filling an order for a batch of 50 fireplace inserts (each insert weighing 150 pounds) required the following: - Three batch moves - Two sets of inspections - Drilling five holes in each unit - Completing 50 inches of welds on each unit - Thirty minutes of shaping for each unit - One hour of assembly per unit