Activity Cost Driver Cost Cost Driver Volume

Stream Surf

Setting up Number of setups $ $170,64015135$

Inspecting Number of inspections $127,9803645$

Packing and shipping Number of packages shipped $80,58050200$

Total overhead $ $379,200$

The controller also collected the following information on production volume and direct costs for each product:

Stream Surf Total

Units produced $18,0004,50022,500$

Direct materials cost $ $450,000$ $ $337,500$ $ $787,500$

Direct labor cost $192,000282,000474,000$

Total direct cost $ $642,000$ $ $619,500$ $ $1,261,500$