Carla Vista Inc. manufactures and distributes three types of water skis: beginner, intermediate, and advanced. Production is highly automated for the beginner model, whereas the intermediate and advanced models require increasing degrees of labour, depending on the shaping and finishing processes. Carla Vista applies all indirect costs to production using a single predetermined overhead (OH) rate based on direct labour hours (DLH). Management estimates that 34,200 DLH will be used in the upcoming year, at a rate of $13 per hour. Assume that the following activity took place in the first month of the new year: Beginner Intermediate Advanced Number of units produced 22,800 9,100 3,400 Direct materials costs $23,700 $14,800 $9,100 Direct labour hours 600 1,100 2,300 Number of orders 6 4 3 Number of production runs 2 2 3 Kilograms of material used 9,100 3,600 1,700 Machine hours 1,400 340 230 Number of inspections 3 3 3 Number of units shipped 20,500 8,600 2,900