Two-Stage ABC for Manufacturing Assume Sherwin-Williams, a large paint manufacturer, has determined the following activity cost pools and cost driver levels for the latest period:

Activity Cost Pool	Activity Cost	Activity Cost Driver
Machine setup	$210,000	3,500	setup hours
Material handling	468,000	6,500	material moves
Machine operation	1,026,270	12,670	machine hours

The following data are for the production of single batches of two of its products, Cashmere and Emerald:

	Cashmere	Emerald
Gallons produced	20,000	25,000
Direct labor hours	200	220
Machine hours	100	120
Direct labor cost	$ 5,000	$ 5,500
Direct materials cost	$282,940	$ 299,090
Setup hours	24	26
Material moves	35	40

Determine the batch and unit costs per gallon of Cashmere and Emerald using ABC. (Round your answers to the nearest cent.) Cashmere $Answer per gallon Emerald $Answer per gallon