. . Two-Stage ABC for Manufacturing: Reassigning Costs to Cost Objectives National Technolog LTD. has developed the following activity cost information for its manufacturing activities: . Activity Machine setup Movement Drilling... Welding Shaping Assembly Inspection.. Filling an order for a batch of 50 fireplace inserts that weighed 150 pounds each required the following Three batch moves Two sets of inspections Drilling five holes in each unit Completing 80 inches of welds on each unit .... Thirty minutes of shaping for each unit . One hour of assembly per unit ... .... Activity Cost $60.00 per batch 15.00 per batch 0.10 per pound 3.00 per hole 4.00 per inch 25.00 per hour 18.00 per hour 2.00 per unit apter 15 Required Determine the activity cost of converting the raw materials into 50 fireplace inserts