A furniture manufacturer in Windsor, Ontario makes twodifferent tables: a dining table and a coffee table. Data related to the two products are as follows:

Budgeted indirect costs for the year are as follows: Item Amount Machining $ 60,240 Setup 19,975 Inspection 25,520 Purchasing _1, Total $124,635 Dining table Coffee table Item Annual production in units 5,000 10,000 Direct materials costs $75,000 $60,000 Direct manufacturing labour costs $25,000 $20,000 Direct manufacturing labour hours 1,000 500 Machine hours 11,000 13,000 Number of production runs 20 5 Inspection hours 190 30 Machine setups per run 4 1 Number of purchase orders per run 100 20