baskets that it distributes online as well as from its small retail store. .3B ty based The following details about overhead costs are taken from its records. A2 C3 Indirect Labor Production Activity Indirect Materials Other Overhead Wrapping. Assembling Product design Quality inspection Cooking.. $300,000 400,000 180,000 100,000 150,000 $200,000 . 120,000 Additional information on the drivers for its production activities follows. 100,000 units 20,000 direct labor hours 3,000 design hours 20,000 direct labor hours 1,000 batches Quality inspection