Two$-$Stage ABC for Manufacturing

Assume Sherwin$-$Williams Company, a large paint manufacturer, has determined the following activity cost pools and cost driver levels for the latest period:

The following data are for the production of single batches of two products, Mirlite and Subdue:

Determine the batch and unit costs per gallon of Mirlite and Subdue using ABC.

Round cost per gallon to two decimal places.