Two-Stage ABC for Manufacturing Meridian Company has determined its activity cost pools and cost drivers to be the following:

Setup	$77,000
Material handling	12,800
Machine operation	280,000
Packing	84,000
Total indirect manufacturing costs	$453,800

Setups	350
Material moves	640
Machine hours	20,000
Packing orders	1,200

One product made by Meridian, metal casements, used the following activities during the period to produce 500 units:

Setups	20
Material moves	80
Machine hours	1,900
Packing orders	150

(a) Calculate the cost per unit of activity for each activity cost pool.

Setup	$Answer
Material move	$Answer
Material operation	$Answer
Packing	$Answer

(b) Calculate the manufacturing overhead cost per metal casement manufactured during the period. Roundyour answer to the nearest cent. $Answer