Activity Cost Pool

Labor$-$related

Machine$-$related

Machine setups

Production orders

Shipments

General factory

Activity Rates

$$8\mathrm{.}00$ per direct labor$-$hour

$$9\mathrm{.}00$ per machine$-$hour

$$50\mathrm{.}00$ per setup

$$100\mathrm{.}00$ per order

$$180\mathrm{.}00$ per shipment

$$9\mathrm{.}00$ per direct labor$-$hour

Cost and activity data have been supplied for the following products:

$\backslash$table$[[$Direct materials cost per unit,J$78,$B$52],[$Direct labor cost per unit,$$4\mathrm{.}50,$$$45\mathrm{.}00$