uring process. Company managers have identified four manufacturing activities that incur manufactu Coming year and their allocation bases are as follows: Budgeted costs and activity bases rs of Total Budgeted Manufacturing Activity Overhead Cost Allocation Base Materials handling $ 13,500 Number of parts Machine set-up 4,000 Number of set-ups Insertion of parts Finishing Total 48,600 Number of parts 82,800 Finishing direct labour hours 148,900 Print Done