Data table Activity Materials handling $ Assembling Painting Budgeted Cost of Activity Cost Allocation Base Allocation Rate 310,000 Number of parts 0.70 16.00 3,400,000 Direct labour hours 190,000 Number of painted desks 5.00 Allen produced two styles of desks in March: the Standard desk and the Unpainted desk. Data for each follow: Total Total Direct Total Total Assembling Units Materials Number Direct Labour Product Produced Costs of Parts Hours Standard desk 8,000 $ 97,000 124,000 6,900 Unpainted desk 5,500 28,000 34,000 1,500 Print Done