3-B2 Activity Analysis Nampa Technology, an Idaho manufacturer of printed circuit boards, has always estimated the support cost of its circuit boards with a 100% "markup" over its material costs. An activity analysis suggests that support costs are driven primarily by the number of manual operations performed on each board, estimated at $4 per manual operation. Compute the estimated support costs of the following two typ- ical circuit boards using the traditional markup and the activity analysis results: Material cost Manual operations Board Z15 $40.00 15 Board Q52 $60.00 7 Why are the cost estimates different