Two-Stage ABC for Manufacturing: Reassigning Costs to Cost Objective:s National Technology, LTD. has developed the following activity cost information for its manufacturing activities: Activity Cost per batch per batch 0.10 per pound per hole per inch per hour per hour per unit Activity Machine setup $70.00 Movement 20.00 Drilling Welding Shaping Assembly Inspection 3.00 8.00 29.00 18.00 2.00 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 Determine the activity cost of converting the raw materials into 50 fireplace inserts. Determine the activity cost of converting the raw materials into 50 fireplace inserts. Fireplace Inserts Activity Cost Set-up 70,000 Movement Batch Weight Inspection Drilling Welding Shaping Assembly Total