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

Cost pools
Setup	$ 56,000
Material handling	12,800
Machine operation	240,000
Packing	60,000
Total indirect manufacturing costs	$ 368,800
Cost drivers
Setups	400
Material moves	800
Machine hours	16,000
Packing orders	1,000

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	Answer
Material handling	Answer
Machine operation	Answer
Packing	Answer

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