Thornton Company has determined its activity cost pools and cost drivers to be the following:

Cost pools
Setup	$ 45,000
Material handling	9,600
Machine operation	180,000
Packing	54,000
Total indirect manufacturing costs	$ 288,600
Cost drivers
Setups	500
Material moves	600
Machine hours	18,000
Packing orders	1,200

One product made by Thornton, metal casements, used the following activities during the period to produce 500 units:

Setups	40
Material moves	100
Machine hours	2,100
Packing orders	180

(a) Calculate the cost per unit of activity for each activity cost pool for Thornton company.

Setup	$Answer
Material handling	$Answer
Machine operation	$Answer
Packing	$Answer

(b) Calculate the manufacturing overhead cost per metal casement manufactured during the period. Round your answer to the nearest cent. $Answer