Two-Stage ABC for Manufacturing: Reassigning Costs to Cost Objectives National Technology, LTD. has developed the following activity cost information for its manufacturing activities: 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