available with the activity-based costing information? 5-38 Choosing cost drivers, activity-based costing, activity-based management. Shades & Hues (S&H) is a designer of high-quality curtains and bedsheets. Each design is made in small batches. Each spring, S&H comes out with new designs for the curtains and for the bedsheets. The company uses these designs for a year and then moves on to the next trend. The products are all made on the same fabrication equipment that is expected to op- erate at capacity. The equipment must be switched over to a new design and set up to prepare for the production of each new batch of products. When completed, each batch of products is immediately shipped to a wholesaler. Shipping costs vary with the number of shipments. Budgeted information for the year is as follows: Shades & Hues Budget for Costs and Activities For the Year Ended February 28, 2017 Direct materials-bedsheets $ 3,82,260 Direct materials-curtains 5,10,425 Direct manufacturing labor--bedsheets 1,12,500 Direct manufacturing labor-curtains 1,26,000 Setup 78,250 Shipping 84,500 Design 1,93,200 Plant utilities and administration 2,55,775 Total $17,42,910