Cain Components manufactures and distributes various plumbing products used in homes and other difficulit to sell at margins considered reasonable, while products that seemed to take a lot of staff time were selling well despite recent price increases. A summer intern has suggested that the cost system might be providing misleading information buildings. Over ime, the production staff has noticed that products they considered easy to make were The controller decided that a good sumner project for the intern would be to develop, in one self-contained area of the plant, an alternative cost system with which to compare the current identified the following cost pools and, after discussion with some plant personnel, appropriate cost drivers for each pool. There were: system The intern )% 000 Dred material coat .000,000 Machine-hours 230,000 Production runs Machine sehup Shipping 2,100.000 Units shipped in this particular area, Cain produces two of its many products: Standird and Deluxe. The following are data for production for the lahest full year of operations 310.000 Total machine-hours Total number of setupe $380 000 100.000 13,500 Total dret labor -hours Number of units produced and shipped 85 27.000 8.000 25.000 .000