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 $ per gallon Emerald per gallon