Two$-$Stage ABC for ManufacturingMerlot Company has determined its activity cost pools and cost drivers to be the following:Cost PoolsSetup$$28,000$Material handling$6,400$Machine operation$120,000$Packing$60,000$Total indirect manufacturing costs$$214,400$Cost driversSetups$350$Material moves$640$Machine hours$20,000$Packing orders$1,200$One product made by Merlot, metal casements, used the following activities during the period to produce $500$ units:Setups$20$Material moves$80$Machine hours$1,900$Packing orders$150$a$.$ Calculate the cost per unit of activity for each activity cost pool for Merlot Company.Setup costsMaterials handling costsMachine operating costsPacking costsb$.$ Calculate the manufacturing overhead cost per metal casement manufactured during the period.Round cost per unit to two decimal places, if needed.Manufacturing Overhead Cost per Metal CasementSetupsMaterial movesMachine hoursPacking ordersTotal manufacturing overheadCasements producedCost per casement