Two-Stage ABC for Manufacturing Merlot Company has determined its activity cost pools and cost drivers to be the following Cost Poos Setup Material handling Machine operation Packing Total indirect manufacturing costs $523,200 $84 000 19,200 360,000 60.000 Cest drivers Setups Material moves 640 Machine hours ao000 Packing orders 1200 350 One product made by Merlot, metal casements, used the following act ivities during the period to produce 500 units: Setups Material moves RD Machine hours 1,900 Packing orders 150 20 a. Calculate the cost per unit of activity for each activity cost pool for Mierlot Company. x per setup x per move Setup costs Materials handling costs Machine operating costss Packing costs 0 x per order b. Calculate the manufacturing overhead cost per metal casement ma nufactured during the period. Round cost per unit to two decimal places, if needed. Manufacturing Overhead Cost per Metal Casement Setups Material moves Machine hours o x o X Packing orders Total manufacturing overhead Lost per casement