5-21 Roadster Company (RCRC) designs and produces automotive parts. In 2017, actual variable manufacturing overhead is S307,800. RC's simple costing system allocates variable manufacturing overhead to its three customers based on machine-hours and prices its contracts based on full costs. One of its customers has regularly complained of being charged non-competitive prices, so RC's controller DelanJohnson realizes that it is time to examine the consumption of overhead resources more closcly. He knows that there are three main departments that consume overhead resources: design.production, and engineering. Interviews with the department personnel and examination of time records yield the following detailed information Usage of Cost Drivers by Customer Manufacturing Eastern Aegen Jpiter Auto Cost Driver Overhead in 2017 Motors Design 39,000 33,200 235,600 307,800 95 65 150 195 50 2,550 85 217 1,100 Production Machine-hours