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 $60.00 per batch Movement 15.00 per batch 0.10 per pound Drilling 3.00 per hole Welding 4.00 25.00 per hour Assembly 18.00 Inspection 2.00 per unit per inch Shaping per hour Filling an order for a batch of 50 fireplace inserts that weighed 100 pounds each required the following: . Four batch moves . Two sets of inspections Drilling ten holes in each unit Completing 100 inches of welds on each unit Forty-five 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. Round answers to the nearest whole number, if applicable. Fireplace Inserts Activity Cost Set-up 60 $ Movement Batch $ 60 500 X 200 938 x Weight Inspection Drilling Welding Shaping Assembly Total 20,000 675 x 900 $ 24,891 x Please show work