Two-Stage ABC for Manufacturing Assume Sherwin-Williams Company, 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 $990,000 3,000 setup hours Material handling 840,000 6,000 material moves Machine operation 200,000 25,000 machine hours The following data are for the production of single batches of two products, Mirlite and Subdue: Mirlite Subdue Gallons produced 30,000 20,000 Direct labor hours 300 150 Machine hours 650 200 Direct labor cost $ 12,300 $ 9,500 Direct materials cost $240,000 $ 110,000 Setup hours 12 10 Material moves 40 25 Determine the batch and unit costs per gallon of Mirlite and Subdue using ABC. (Round your answers to the nearest cent.) Mirlite $ 0.49 per ga Subdue $ 0.42 * per gallon