Activity-Based Costing Steampunk Corporation has the following predicted indirect costs and cost drivers for 2019 for the given activity cost pools: Fabrication Finishing Department Department Maintenance Materials handling Machine $48,000 72,000 168,000 Cost Driver 24,000 Machine hours Inspections Total $288,000 36,000 Material moves 12,000 Machine setups 60,000 Inspection hours $132,000 The following activity predictions were also made for the year: Fabrication Finishing Department Department Machine hours 5,000 2,500 Material moves 1,500 Machine setups Inspection hours 350 750 25 500 It is assumed that the cost per unit of activity for a given activity does not vary between departments. Steampunk's president, Abner Punk, is trying to evaluate the company's product mix strategy regarding two of its product models, SW100 and SG150. The company has been using a company wide overhead rate based on machine hours but is considering switching to either department rates of activity-based rates. The production manager has provided the following data for the production of a batch of 100 units for each of these models: