$2-$ The National company, has identified the following activities related to indirect production costs:

$\backslash$table$[[$Activity$,$Activity Costs,Cost Drivers$],[$Machine Setup,$$180,000,1,500$ setup hours$],[$Materials Handling,$$50,000,12,500$ pounds of materials$],[$Electric Power,$$20,000,20,000$ kilowatt hours$]]$

National has obtained the following data concerning two products:

$\backslash$table$[[,$Product $1,$Product $2],[$Number of units produced,$4,000,20,000],[$Direct materials cost,$$20,000,$$$25,000$