ACTIVITY BASED COSTING SYSTEMS AND ACTIVITY BASED MANAGEM TIDUL, URF Model C 200 Total Model A Model B 300 500 $50 $75 $20 $50 Units produced Direct materials (per unit) Direct labor (per unit) 1,000 $100 $40 20 42 30 Cost driver information: number of parts (per unit) direct labor hours (per unit) square feet (in total for all units) 4.60 600 400 1,000 Overhead costs: Labor Support Materials Support Facility Cost Total overhead $22,000 $33,000 $90,000 $145,000 Use activity-based costing to calculate the total cost for each Model Cheater. Allocate Labor Support using direct labor hours, Materials Support using number of parts, and Facility Cost using square feet