1. The Catchem Reel Company uses an activity-based couting systems toccount for its production of fishing coment. In the case of things, each relas $200 of direct mat, 55 of Grechenludes 25 parts, and requires 10 hours of machine time. Information oncosts, manufacturing activities, and cost delivers isted below. (Note: "cost per cost driver ut refers to cost per part per hour orper reel respectively) Manufacturing Activity Cost Driver Cost Per Cost Driver Unit Material handling Number of parts $5.00 Polishing Machine hours (M) 6.00 Assembling Number of parts 3.00 Testing Number of finished reels 10.00 What is the total cost to produce them, and testere 4545 $275 3299 $310 5605 1535