Cambotom mes an activity based conting system. The company produces Model 21 and Model 22 Information relating to the two products in as follow Model 21 Model 22 Units produced 24,000 30,000 Machers hours 7,500 8,500 Direct labor hours 8,000 12,000 Material handling (number of moves) 4,000 6,000 Setups 5.000 7,000 The following costs are reported: Material handling $ 40,000 Labor-related head 120,000 Setups 60,000 Setup costs and to Model 22 are $25,000 $35.000 $36,000 525,000