Two-Stage ABC for Manufacturing Vollrath Manufacturing, a division of The Vollrath Company, manufactures restaurant equipment. Assume the company has determined the following activity cost pools and cost driver levels for the year:

Activity Cost Pool	Activity Cost	Activity Cost Driver
Machine setup	$ 750,000	18,750	setup hours
Material handling	121,600	3,800	tons of materials
Machine operation	552,500	16,250	machine hours

The following data are for the production of single batches of two products, Equipment Stands and Charbroilers during the month of August:

	Equipment Stands	Charbroilers
Units produced	100	50
Machine hours	8	25
Direct labor hours	400	1,200
Direct labor cost	$ 10,000	$ 30,000
Direct materials cost	$ 48,000	$ 125,000
Tons of materials	4	14
Setup hours	6	36

Determine the unit costs of Equipment Stands and Charbroilers using ABC. (Round answers to the nearest cent.) Equipment Stands $Answer Charbroilers $Answer