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EyeGuard Equipment Inc. (EEl) manufactures protective eyewear for use in commercial and home applications. The product is also used by hunters, home woodworking hobbyists, and in other applications. The firm has two main product lines-the highest-quality product is called Safe-T, and a low-cost, value version is called Safe-V Information on the factory conversion costs for EEl is as follow 845,800 145,000 Supplies Factory expense S 1,535,880 EEI uses ABC to determine the unit costs of its products. The firm uses resource consumption cost drivers based on rough estimates of the amount that each activity consumes, as shown below. EEI has four activities: job setup, assembly, inspecting and finishing, and packaging Setup Assembly FinishingP 100 100 100 10% 25% 15 Supplies 30 The activity cost drivers for the two products are summarized below Setup Units