4. Question 4 (20 marks) Rupert wood and furniture produces tables and chairs. Tables No of production per year Direct Lumber Cost Direct labor hours Direct labor cost Machine hours 30,000 $150,000 3,100 hours $3,100,000 40,000 Chairs 45,000 $110,000 4,200 hours $4,200,000 60,000 No of production run Inspection hours Total manufacturing cost is as follows; Machining cost: $ 200,000 Setup cost: $ 98,000 Inspection Cost: $ 60,000 35 900 35 700 Calculation: a. Choose a cost driver for reach overhead cost pool and calculate the manufacturing overhead cost per for each manufacturing cost. b. Calculate manufacturing cost for each product