B: ( 13 Marks) Velshi Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis: Cost pool Manufacturing overhead costs Activity level Design changes $ 120,000 300 design changes Setups 640,000 5,000 setups Inspections 80.000 8,000 inspections Total manufacturing overhead costs $840.000 During 2019, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: Activity Money Managers Hospital Systems Design changes 10 5 Setups 20 10 Inspections 30 38 1. What is the total manufacturing overhead cost estimate for Money Managers