A company makes three cell phones, the Slim, the RAZ and the Tex. Assume that there are three activities that determine indirect costs and have the following cost drivers: Activity Cost Driver Materials handling Direct-material cost Engineering Engineering change notices Power Kilowatt-hours The cost driver activity for a recent month is as follows: Slim RAZ Tex Direct material cost $25,000 $50,000 $125.000 Direct labor cost $4.000 $1,000 $3,000 Kilowatt-hours 50.000 200,000 150,000 Engineering change notices 10 5 10 Indirect production costs for the month were: Materials handling $10,000 Engineering 20,000 Power 15,000 TOTAL $45,000 Compute the indirect production cost allocated to each product with the ABC system