Water Feature Company manufactures kits for fish ponds The managers recently set up an ABC system to identify and reduce nonwaiue-added activities The ABC system includes the following cost pools. cost drivers and estimated costs for manufacturing activities nanny Cost driver Cost allocation rate Materials handling Number of parts $1.00 per part Forming Moulding hours $40.00 per hour Mouldingset-up Number of batches $50.00 per batch Puntingl and shipping Weight $1.30 per kilogram inspection Finished kits ' $10.00 per hit Direct labour Finished kits $20.00 per hit Direct materials Finished kits $100.00 per hit The company manufactures 10 kits per batch. Each kit requires 20 parts and two hours in moulding. and weighslt'ii Required (a) Calculate the total ABC manufacturing cost per batch. (b) Calculate the total ABC cost per nished kit