Two$-$Stage ABC for Manufacturing with ABC Variances

Meade Manufacturing developed the following activity cost pool information for its current year manufacturing activities:

Actual production information for three of Meade's products during the year is as follows:

$*$Some products require setups on two or more machines.

Required

a$.$ Determine the unit cost of each product for Meade Manufacturing under activity$-$based costing.

b$.$ The unit cost of the specialty products is much higher than the unit cost of Standard Product A or Standard Product B due to:

number of machine hours per unit for specialty products

number of setups per batch for specialty products