Big A Corp produces its Sauces in two types: Extra Fine for restaurant customers and Family Style for home use. Sauces are prepared in department 1 and packaged in department 2. The activities, overhead costs, and drivers associated with these two manufacturing processes and their production support activities follow. Process Activity Overhead cost Driver Quantity Department 1 Mixing $ 4,500 Machine hours 1,500 Cooking 11,250 Machine hours 1,500 Product testing 112,500 Batches 600 $ 128,250 Department 2 Machine calibration $ 250,000 Production runs 400 Labeling 12,000 Cases of output 120,000 Defects 6,000 Cases of output 120,000 $268,000