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OBJ.4 manufactures three ked the controller to conduct an activity-based costing study. The contro the PR 11-4A Activity-based product costing Teld products (M5, Z4 ar Manufacturing Company is a diversified manufacturer that manu products (M5, Z4, and 18) in a continuous production process. Senior manage of the organization as as fol wsount of factory overhead required by the critical activities of the organizatitied follows: Activity Cost Pool Activity Production Setup Material handling Inspection Product engineering $264,000 96,000 9,600 50,000 50,000 $569,600 Total The activity bases identified for each activity are as follows: Activity Base Activity Production Setup Material handling Inspection Product engineering Machine hours Number of setups Number of parts Number of inspection hours Number of engineering hours