Activity Material handling Assembly and inspection Testing Cost Driver Number of parts used Number of direct labor hours Number of units tested Rate $2.00 per part $25.00 per DLH $5.00 per unit Selling price per unit Variable expenses per unit Fixed expenses per month 69 $ 100 $ 40 $60,000 Units Produced 6,400 Direct Material Cost $208,600 Number of Parts Used 142,000 Direct Labor Hours 26,480 Month January February March April May Total Maintenance Cost Production Volume (units) $1,880 1,750 units $1,800 1,500 units $2,200 2,500 units $2,120 2,250 units $2,300 2,750 units