Capacity of next Resource step Cost Driver Cost of next step Design/Drafting 2,000 design hours 50,000.00 Engineering 2,000 eng. hrs. $ 110,000.00 Fabrication 2,500 parts $ 3,150.00 Powder coating 10,000 square feet $ 80,000.00 Scheduling 30 job setups $ 70,000.00 General factory 2,000 machine hrs $ 36,000.00