A company has two different setups for their products - standard and superior. For 2021 they had the attached activities and related cost information.

Design Number of set Number of Number of direct ups components labour hours Stande Punk 3 30 700 Superior Punk 7 50 200 Note: The 'Setups' related xed overhead costs are $30,000 and the 'Components' related xed overhead costs are $70,000. Thus, the total xed costs for the company as a whole are $100,000