Activity Expected Cost Setting up equipment Ordering materials Activity Driver $126,000 Number of setups 18,000 Number of orders Activity Capacity 150 900 Machining 126,000 Machine hours 10,500 Receiving 30,000 Receiving hours 1,250 Silven produces two models of cell phones with the following expected activity demand: Units completed Model X 5,000 Model Y 10,000 Number of setups 100 50 Number of order 300 600 Machine hours 6,000 4,500 Receiving hours 375 875 Required: 1. Calculate the global consumption ratios for the two products. 2. Using the activity consumption ratios for number of orders and number of setups, show that the same cost assignment can be achieved using these two drivers as that of the complete, four-driver ABC system.