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

Cost Pools
Setup	$168,000
Material handling	38,400
Machine operation	720,000
Packing	60,000
Total indirect manufacturing costs	$986,400

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

One product made by Merlot, 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 for Merlot Company.

Setup costs	Answer
Materials handling costs	Answer
Machine operating costs	Answer
Packing costs	Answer

b. Calculate the manufacturing overhead cost per metal casement manufactured during the period. Round cost per unit to two decimal places, if needed.

Manufacturing Overhead Cost per Metal Casement
Setups	Answer
Material moves	Answer
Machine hours	Answer
Packing orders	Answer
Total manufacturing overhead	Answer
Casements produced	Answer
Cost per casement	Answer