Bunker makes two types of briefcase, fabric and leather. The company is currently using a traditional costing system with labor hours as the cost driver but is considering switching to an activity-based costing system. In preparation for the possible switch, Bunker has identified two activity cost pools: materials handling and setup. Pertinent data follow: Fabric Case Number of labor hours Number of material moves Number of setups 18,000 765 57 Leather Case 12,000 935 133 Total estimated overhead costs are $243,900, of which $204,000 is assigned to the materials handling cost pool and $39,900 is assigned to the setup cost pool