Alien is the cost supervisor at the production department for a bakery chain store called Lofa Bakery in Alor Setar. This bakery produces three types of products, namely cupcakes, doughnuts and curry puffs. The following information rates to the bakery operations for the year ending 31 December 2021.

The total production costs are given below:

\fOutput (units) Machine Direct materials Direct labour Cupcakes 500 50 hours 750 kg 150 hours Doughnuts 300 60 hours 100 kg 60 hours Curry puffs 200 80 hours 50 kg 40 hours Cost pools Cost driver Machining Machine hours Set-Lp costs Direct materials (kg) Packaging Number of units produced Inspection Number of units produced