$14$

Standford Corporation makes two types of vaccination: flu vaccine and covid vaccine. Standford has hypothetical information for these two vaccines.

$\backslash$table$[[,$Total,,,$],[,$Activity,,,$],[,$Cost,Cost Driver,Flu Vaccine,Covid Vaccine$],[$Washing$,$ Pressing, and Filtering $($WPF$),$$$1,736,000,$Washing, Pressing, and Filtering hours,$47,000$ hours,$108,000$ hours$],[$Bottling$,$$$840,000,$Number of bottles,$320,000$ bottles $80,000$ bottles,$]]$

$\backslash$table$[[,$Sales,$\backslash$table$[[$Direct$],[$Materials$],[$Costs$]],\backslash$table$[[$Direct$],[$Labor$]]],[$Products$,$Costs,,$],[$Flu Vaccine,$$5,150,000,$$$900,000,$$$375,000$