Annual volume: 10,000 1kg packs Batch size: 250 1kg packs Activity OTY of activity driver used Cost per unit activity driver Inspect meat 30 inspections $50 per inspection Disposal of poor meat 200 kg $4 per kg Move to mincing room 80 baroow loads $8 per barrow Load mincer 40 loads $30 per load Operate mincer 5000 kg $2.50 per load Unload mincer 60 loads $25 per load Move to mixing room 80 barrow loads $15 per barrow Load mixer 60 loads $20 per load Operate mixer 60 loads $40 per load Unload mixer 60 loads $20 per load Move to packing room 80 barrow loads $10 per barrow Pack meat into skins 10000 skins $0.50 per skins Move to smokehouse 500 trolley loads $8 per trolley Move to truck 500 trolley loads $15 per trolley These activities must be performed more than once per batch because of the limited capacity per machine. Note: The above analysis (bill of activities and costs) amounts for direct labor and manufacturing overhead activities. Direct material cost per unit is $3.00