Two-Stage ABC for Manufacturing with Variances Montreat Manufacturing has developed the following activity cost pool information for its 2019 manufacturing activities:

	Budgeted Activity Cost	Activity Cost Driver at Practical Capacity
Purchasing and materials handling	$675,000	900,000 kilograms
Setup	700,000	1,120 setups
Machine operations	954,000	12,000 hours
First unit inspection	50,000	1,000 batches
Packaging	250,000	312,500 units

Actual 2019 production information is as follows:

	Standard Product A	Standard Product B	Specialty Products
Units	150,000	100,000	50,000
Batches	100	80	600
Setups*	300	160	900
Machine operations (hours)	6,000	3,000	2,000
Kilograms of raw materials	400,000	300,000	200,000
Direct materials costs	$900,000	$600,000	$820,000

*Some products require setups on two or more machines.

a. Determine the unit cost of each product for Montreat Manufacturing.

Round rates to two decimal places. Activity-based overhead rates:

Purchasing & materials handling	Answer
Setup	Answer
Machine operations	Answer
First unit inspection	Answer
Packaging	Answer

Use rounded overhead rates calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Round cost per unit to two decimal places.

	Standard Product A	Standard Product B	Specialty Products
Direct material	Answer	Answer	Answer
Overhead cost
Purchasing & handling	Answer	Answer	Answer
Setup	Answer	Answer	Answer
Machine operations	Answer	Answer	Answer
First unit inspection	Answer	Answer	Answer
Packaging	Answer	Answer	Answer
Total costs	Answer	Answer	Answer
Units	Answer	Answer	Answer
Cost per unit	Answer	Answer	Answer