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: The following data are for the production of single batches of two products, C23 Cams and U2 Shafts during the month of August: Determine the unit costs of C23 Cams and U2 Shafts using ABC Round cost per gallon to two decimal places. Determine the unit costs of C 23 Cams and U2 Shafts using ABC. Round cost per gallon to two decimal places