Sunny Ltd makes shoes in two ranges such as Basic and Super. Information relating to each of these products is set out below. Basic Super Selling price per unit 225 300 Material Cost per unit 95 124 Labour time per unit 3hrs 4hrs Labour rate per hour 22 22 Number of Units Produced Each Year 4,000 5,000 Cost Drivers Number of Quality Inspections 80 420 Number of Sales Invoices Issued each 300 900 year Number of batches per total production 40 130 Machine Hours total 900 8,100 The Director of Sunny Ltd has produced the following analysis of total overheads per year and their relevant cost drivers: Cost Pool