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 Activity Cost Activity Cost Driver Machine setup Material handling Machine operation $648,000 12,000 setup hours 168,000 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 during the month of August: Units produced Machine hours C23 Cams U2 Shafts 500 300 4 5 Direct labor hours 200 400 Direct labor cost $10,000 $15,000 Direct materials cost $35,000 $25,000 Tons of materials 13 8 Setup hours 3 7 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 $