Two-Stage ABC for Manufacturing with Variances Montreat Manufacturing has developed the following activity cost pool information for its 2016 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 2016 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