Two-Stage ABC for Manufacturing Columbus Foundry, a large manufacturer of heavy equipment components, has determined the following activity cost pools and cost driver levels for the year: Activity cost pool Machine setup Material handling Machine operation Activity cost Activity cost driver $600,000 12,000 setup hours 60,000 2,000 tons of materials 500,000 10,000 machine hours The following data are for the production of single batches of two products, C23 Cams and U2 Shafts: C23 Cams U2 Shafts 100 Units produced Machine hours Direct labor hours Direct labor cost Direct materials cost 30,000 $20,000 Tons of materials Setup hours 500 400 400 5,000 $10,000 12.5 4. Determine the unit costs of C23 Cams and U2 Shafts using ABC. C23 Cams $ U2 Shafts