Activity Material handing Machine setup Insertion of parts Finishing Allocation base Number of parts number of setups Number of parts Finishing DLH Allocation rate S3 per part S300 per setup $24 per parts $50 per hour The number of parts is now a feasible allocation base because Easton recently purchased bar c technology. Eason produces two wheel rim models: standard and deluxe. Budgeted data for 2017 are as follows StandardDeluxe Parts per rim Setups per 1,000 rims Finishing DLH per rim Total DLH per rim 15 15 2.5 The company's managers expect to produce 1,000 units of each model during the year, and the rate for direct labor is $20 per hour Compute the total budgeted indirect manufacturing overhead costs based on 1000 units production for each model. There are four activities that are identified to allocate costs 1