Done Budgeted Activity Process Assembly Activity Machining Setups Budgeted Cost Activity Cost Driver Usage $ 310,200 22,000 $ 332,200 Machine hours (MH) 7,200 Setups 60 Finishing Support Inspecting Purchasing $ 228,000 Inspections 800 $ 130,000 Purchase orders 480 Additional production information concerning its two models follows. Units and Activities Units produced Machine hours Setups Inspections Purchase orders Per Unit Selling price per unit Direct materials cost per unit Direct labor cost per unit Model X 1,800 Model z 3,600 2,000 5,200 20 40 500 300 320 160 Model X Model z $ 405 $ 385 155 110 140 160 Overhead cost per unit-Model X Activity Machining Setups Inspection Purchasing Total allocated cost Activity Usage Activity Rate Allocated Cost $ Units produced 01 Overhead cost per unit Overhead cost per unit-Model Z Activity Activity Usage Activity Rate Allocated Cost Machining Setups Inspection: Purchasing Total allocated cost Units produced Overhead cost per unit $ 0 0