Canton Corp. manufactures two sizes of ceramic paperweights, regular and jumbo. The following information applies to their expectations for the planning period:

Cost Pool

Materials handling

Machine maintenance

Setups

Inspections

Total support costs

Overhead Costs

$$50,000$

$$380,000$

$$257,040$

$$134,820$

$$821,860$

Activity $-$ cost driver

$90,000$ orders

$20,000$ maintenance hours

$45,900$ setups

$21,400$ inspections

Production Estimates

Production units:

$\backslash$table$[[$Regular$,=8,000,000$ units$],[$Jumbo$,=16,000,000$ units$],[$Machine$-$hours,$=600,000mh$