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.)