6 Data 7 8 Annual sales in units 9 Direct materials per unit 10 Direct labor-hours per unit DeluxeTourist 3,0007,000 $23 $23 12 Direct labor rate $29 per DLH Estimated OverheadExpected Activity 15 16 Activities and Activity Measures 17 Labor related (direct labor-hours) 18 Machine setups (setups) 19 Production orders (orders) 20 General factory (machine-hours) 21 Total 10,000 100 50 150,000 10,00010,00020,000 urist 7,000 60 15 CostDeluxe To $ 35,000 120,000 3,000 40 35 70,000 $ 375,000