4. (20 pts) A company makes two cell phones, the SLIM and the RAZ. Assume that there are three activities that determine indirect costs and have the following cost drivers: Activity Materials handling Engineering Power Cost Driver Direct-material cost Engineering change notices Kilowatt-hours The cost driver activity for a recent month is as follows SLIM TRAZ Direct material cost Kilowatt-hours $25,000 $50,00 50,000 150,000 Engineering change notices Indirect production costs for the month were: Materials handling $9,000 14,000 Engineering Power TOTAL 16.000 $39,000 Compute the indirect production cost allocated to each product with the ABC system