Two-Stage ABC for Manufacturing Detroit 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 $600,000 120,000 500,000 Activity Cost Driver 12.000 setup hours 2.000 material moves 10,000 machine hours The following data are for the production of single batches of two products, C23 Cams and U2 Shafts during the month of August: C23 Cams U2 Shafts Units produced Machine hours Direct labor hours Direct labor cost Direct materials cost 30,000 $20,000 Tons of materials Setup hours 500 300 200 $5,000 $10,000 13 Determine the unit costs of C23 Cams and U2 Shafts using ABC. Round cost per gallon to two decimal places Product Costs C23 Cams U2 Shafts Direct materials Direct labor Manufacturing overhead: Machine setups Material handling Machine operation Total job costs Units produced Cost per unit produced