Two-Stage ABC for Manufacturing Bismark Inc, a large manufacturer of heavy equipment components, has determined the following activity cost pools and cost driver levels for the year: Activity Cost Pool Activity Cost Activity Cost Driver Machine setup Material handling 90,000 Machine operation 420,000 600,000 15,000 setup hours 3,000 tons of materials 12,000 machine hours The following data are for the production of single batches of two products, Camshafts and Swing Drives during the month of August: Camshafts Swing Drives Units produced Machine hours Direct labor hours Direct labor cost Direct materials cost Tons of materials Setup hours 1,500 4 300 7,000 $40,000 10 900 500 12,000 30,000 7 8 Determine the unit costs of Camshafts and Swing Drives using ABC. (Round answers to the nearest cent.) Camshafts Swing Drives