Two$-$Stage ABC for Manufacturing

Assume Sherwin$-$Williams, 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 of its products, Cashmere and Emerald.

a$.$

Determine the overhead cost per machine hour for Cashmere and Emerald considering overhead costs as one cost pool allocated using maching hours.

Note: Round your answers to the nearest cent.

Determine the total batch cost of Cashmere and Emerald considering overhead costs as one cost pool allocated using maching hours.

Note: Round your answers to the nearest dollar.

Determine the unit cost per gallon of Cashmere and Emerald considering overhead costs as one cost pool allocated using maching hours.

Note: Round your answers to the nearest cent.

b$.$

Determine the activity cost per unit for machine setup cost, material handling cost, and machine operations.

Note: Enter your answers to the nearest cent.

Determine the total batch cost of Cashmere and Emerald using ABC.

Note: Do not round intermediate calculations.

Note: Round final answers to the nearest cent.

Determine the unit cost per gallon of Cashmere and Emerald using ABC.

Note: Round final answers to the nearest cent.