CBI's controller, Mona Clin, believes that its current product costing system could be providing misleading cost information. She has developed this analysis of the current year's budgeted factory overhead costs: Budgeted Driver Activity Cost Driver Consumption Budgeted Cost Purchasing Purchase orders 1.239 $ 582, 330 Materials handling Setups 1.980 990.000 Quality control Batches 850 204.000 Roasting Roasting hours 86.490 691.920 Blending Blending hours 39.312 786, 240 Packaging Packaging hours 24.960 499, 200 Total factory overhead cost 3.753,690 Data regarding the current year's production for the Mona Loa and Malaysian lines follow. There is no beginning or ending direct materials Inventory for either of these coffees Budgeted sales Batch size Setups Purchase order size Roasting time Blending time Packaging time Mona Lon 100,000 pounds 10.000 pounds 3 per batch 25.000 pounds 1 hour per 100 pounds 0.5 hour per 100 pounds 0.1 hour per 100 pounds Malaysian 2.000 pounds 500 pounds 3 per batch 500 pounds 1 hour per 100 pounds 0.5 hour per 100 pounds 0.1 hour per 100 pounds CBI's controller, Mona Clin, believes that its current product costing system could be providing misleading cost information. She has developed this analysis of the current year's budgeted factory overhead costs: Budgeted Driver Activity Cost Driver Consumption Budgeted Cost Purchasing Purchase orders 1.239 $ 582, 330 Materials handling Setups 1.980 990.000 Quality control Batches 850 204.000 Roasting Roasting hours 86.490 691.920 Blending Blending hours 39.312 786, 240 Packaging Packaging hours 24.960 499, 200 Total factory overhead cost 3.753,690 Data regarding the current year's production for the Mona Loa and Malaysian lines follow. There is no beginning or ending direct materials Inventory for either of these coffees Budgeted sales Batch size Setups Purchase order size Roasting time Blending time Packaging time Mona Lon 100,000 pounds 10.000 pounds 3 per batch 25.000 pounds 1 hour per 100 pounds 0.5 hour per 100 pounds 0.1 hour per 100 pounds Malaysian 2.000 pounds 500 pounds 3 per batch 500 pounds 1 hour per 100 pounds 0.5 hour per 100 pounds 0.1 hour per 100 pounds