Box Springs, Inc., makes two sizes of box springs: twin and double. The direct material for the twin is $25 per unit and $40 is used in direct labor, while the direct material for the double is $40 per unit, and the labor cost is $50 per unit. Box Springs estimates it will make 5,000 twins and 9,000 doubles in the next year. It estimates the overhead for each cost pool and cost driver activities as follows:

Activity Cost Pools	Driver	Estimated Overhead	Use Per Twin	Use Per Double
Framing	Square feet of pine	210,000	5,000	2,000
Padding	Square feet of quilting	220,000	120,000	100,000
Filling	Square feet of filling	320,000	500,000	300,000
Labelling	Number of boxes	240,000	800,000	400,000
Inspection	Number of inspections	170,000	12,000	5,000