A lawn mower manufacturer makes two models: the 'Stahdard' and the 'Enviro'. The factory currently utilises a factory-wide overhead allocation rate based on Direct Labour Hours with budgeted overhead for the year of $6,000,000. Budgeted production of mowers is 650,000 Standard model and 150,000 Enviro model. The businessis considering adopting an Activity-Based Costing approach to overhead allocation and the budgeted usage and cost ofeach activity is detailed below. OH Activity OH Cost Cost Driver Amount of Cost Driver Standard Set Ups $700 000 Numberof Set ups 50 Laser Cutter $600 000 Machine Hours 30 000 Machining $1 300,000 Machine Hours 60 000 Assembly $1 400,000 Labour Hours 30 000 Packin- $1500 000 Numberof Orders 100