Activity-Based Product Costing Roberts Company produces two weed eaters: basic and advanced. The company has four activities: machining, engineering, receiving, and inspection. Information on these activities and their drivers is given below. Basic Advanced Total Units produced Prime costs 100,000 300,000 $8,000,000 $30,000,000 $38,000,000 Machine hours 100,000 500,000 600,000 Engineering hours 400 3,600 4,000 Receiving orders 400 1,200 1,600 Inspection hours 800 1,600 2,400 Overhead costs: Machining $6,000,000 Engineering 2,000,000 Receiving 560,000 Inspecting products 360,000