The Pond Kit Company manufactures kits for fish ponds. The managers recently set up an ABC system to identify and reduce non-value-added activities. The ABC system includes the following cost pools, cost drivers, and estimated costs for manufacturing activities: Cost Allocation Rate 1 per part 45 Cost Driver Number of parts Moulding hours Number of batches Weight Finished kits Finished kits Finished kits Activity Material handling Forming Moulding setup Packing and shipping Inspection Direct labour Direct materials 55 1.40 per hour per batch per kg per kit per kit per kit 11 24 130 The company manufactures 11 kits per batch. Each kit requires 25 parts and 2 hours in moulding, and each weighs 32 kg. Calculate the total ABC manufacturing cost per batch. (Round answer to 2 decimal places, e.g. 2,556.35.) Total ABC manufacturing cost per batch Calculate the total ABC cost per finished kit. (Round answer to 2 decimal places, e.g. 2,556.25.) Total ABC cost per finished kit Suppose that Pond Kit's managers also want to allocate marketing costs and customer service to each product. Total marketing costs for the period were $15,000, and customer service costs were $28,000. The number of batches produced was 1,100. Calculate the total ABC cost per unit and cost per kit, including the costs of marketing and customer services. (Round answers to 2 decimal places, e.g. 2,556.25.) Cost Per Batch Cost per Kit (11 kits per batch) Total $