Activity Rates and Activity-Based Product Costing Hammer Company produces a variety of electronic equipment. One of its plants produces two laser printers: the deluxe and the regular. At the beginning of the year, the following data were prepared for this plant: Quantity Selling price Unit prime cost Deluxe Regular 100,000 800,000 $900 $750 $529 $483 In addition, the following information was provided so that overhead costs could be assigned to each product: Activity Name Activity Driver Deluxe Regular Activity Cost Setups Number of setups 300 200 $2,000,000 Machining Machine hours 100,000 300,000 40,000,000 Engineering Engineering hours 50,000 100,000 9,000,000 Packing Packing orders 100,000 400,000 100,000