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Tent Master produces two lines of tents sold to outdoor enthusiasts. The tents are cut to specifications in department A. In department B the tents are sewn and folded. The activities, costs, and drivers associated with these two manufacturing processes and the company's production support activities follow. DriverQuantity 1,000 13,200 2,700 Activity overhead cost Process Department A Pattern alignment Cutting Moving product $119,000 60,720 86,400 $266,120 Batches Machine hours Moves Direct labor hours Inspections Units 6,240 800 28,350 455,520 49,600 85,050 $590,170 $364,000 67,200 303-600 $734,800 Sewing Inspecting Folding Department B Design Providing space Materials handling Modification orders Square feet Square yards 280 9,600 920,000 Support Additional production information on the two lines of tents follows. Pup Tent Pop-Up Tent 9,450 units 1,800 moves 18,900 units Units produced Moves Batches Number of inspections Machine hours Direct labor hours Modification orders Space occupied Material required 900 moves 250 batches 750 batches 320 inspections 7,400 MH 3,900 DL 480 inspections 5, 800 MEH 2,340 DLH 0 modification orders 210 modification orders 4,800 square feet 470,000 square yards 4,800 square feet 450,000 square yards