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	per inch
Shaping	25.00	per hour
Assembly	18.00	per hour
Inspection	2.00	per unit

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 Movement Batch $ Weight Inspection Drilling Welding Shaping Assembly Total $