Adirondack Corporation is estimating activity costs associated with producing two different sized e-reader tablets. The indirect labor can be traced to three separate activity pools. The budgeted activity cost and activity base information, along with the estimated activity-base information, is provided below.

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		Activity Cost			Activity Base
Purchasing		$ 300,000			Number of purchase orders
Materials handling		500,000			Number of moves
Production		1,500,000			Machine hours
TOTAL $2,300,000
	Number of Purchase Orders		Number of Moves	Machine Hours		Number of Units
7