Assume that the Oregon Ice Cream Company is considering the costs of two of their product linesice cream sandwiches and dessert bars. The company identified the following partial list of activities, costs, and activity drivers expected for the next year

Activity	Expected Costs	Cost Driver
Extrusion costs	$637,500	Number batches made
Packaging costs	$44,000	Number of units made

	Ice Cream Sandwiches	Dessert Bars
Production volume	350,000 units	200,000 units
Batches made	400 batches	350 batches