Basic Advanced Total Units produced 150,000 450,000 Prime costs $10,500,000 $45,000,000 $55,500,000 Machine hours 150,000 750,000 900,000 Engineering hours 200 1,800 2,000 Receiving orders 300 900 1,200 Inspection hours 900 1,800 2,700 Overhead costs: Machining $9,900,000 Engineering 980,000 Receiving 300,000 Inspecting products $13,000 Basic Advanced Total Units produced 150,000 450,000 Prime costs $10,500,000 $45,000,000 $55,500,000 Machine hours 150,000 750,000 900,000 Engineering hours 200 1,800 2,000 Receiving orders 300 900 1,200 Inspection hours 900 1,800 2,700 Overhead costs: Machining $9,900,000 Engineering 980,000 Receiving 300,000 Inspecting products $13,000