Two-Stage ABC for Manufacturing: Reassigning Costs to Cost Objectives National Technology, LTD. has developed the following activity cost information for its manufacturing activities: Activity Activity Cost Machine setup $65.00 per batch Movement 17.00 perbatch 0.10 per pound 3.00 per hole .00 per inch 27.00 per hour 18.00 per hour 2.00 per unit 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 Determine the activity cost of converting the raw materials into 50 fireplace inserts. Fireplace Inserts Activity Cost Set up Movement Batch $ 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. Fireplace Inserts Activity Cost Set-up Movement Batch 750 X Weight inspection Drilling Welding Shaping 200 20,000 675 V Assembly Tota Check