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Tent Master produces two lines of tents sold to outdoor enthusiasts. The tents are cut to specifications in departn department B the tents are sewn and folded. The activities, costs, and drivers associated with these two manufac processes and the company's production support activities follow. DriverQuantity 1,000 13,200 2,700 Activity Process Department A Overhead cost Pattern alignment Cutting Moving product Batches Machine hours Moves $119,000 60,720 86,400 $266,120 $455,520 49,600 85,050 $590,170 $364,000 67,200 303,600 $734,800 Sewing Inspecting Folding DepartmentB Direct labor hours Inspections Units 6,240 800 28,350 Support Design Providing space Materials handling Modification orders Square feet Square yards 9,600 920,00 Additional production information on the two lines of tents follows. Pup Tent Pop-Up Tent 18,900 units Units produced Moves Batches Number of inspections Machine hours Direct labor hours Modification orders Space occupied Material required 9,450 units 1,800 moves 900 moves 250 batches 750 batches 320 inspections 7,400 MH 3,900 DLH 480 inspections 5, 800 MH 2,340 DLH 70 modification orders 210 modification orders 4,800 square feet 70,000 square yards 4,800 square feet 450,000 aquare yards