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	$672,000	12,000 setup hours
Material handling	192,000	2,000 material moves
Machine operation	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:

	C23 Cams	U2 Shafts
Units produced	500	300
Machine hours	4	5
Direct labor hours	200	400
Direct labor cost	$11,000	$16,000
Direct materials cost	$36,000	$26,000
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	$Answer	$Answer
Direct labor	Answer	Answer
Manufacturing overhead:
Machine setups	Answer	Answer
Material handling	Answer	Answer
Machine operation	Answer	Answer
Total job costs	$Answer	$Answer
Units produced	Answer	Answer
Cost per unit produced	$Answer	$Answer