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: Number of labor hours Number of material moves Number of setups Fabric Case Leather Case 21,000 630 63 9,000 1,170 147 Total estimated overhead costs are $282,300, of which $234,000 is assigned to the materials handling cost pool and $48,300 is assigned to the setup cost pool.