Chapter 5 Activity-Based Costing and Management BRIEF EXERCISES: SET A Use the following information for Brief Exercises S-21 and 5-22 Zapato Company produces two types of boots: vaquero and vaquera. There are four activities associated with the two products. Drivers for the four activities are as follows: Vaquero Vaquera Cutting hours Assembly hours 2,850 4.650 Inspection hours 945 2430 Rework hours 4,000 5,400 150 450