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) Manage stimates that 27,000 DLH will be used in the upcoming year, at a rate of $16 per hour Assume that the following activity took place in the first month of the new year Beginner Intermediate Advanced Number of units produced 18.000 7.200 2.700 Direct materials costs $18,700 $11.700 $7.200 Direct labour hour 500 900 1,800 Number of orders 6 4 3 Number of production nars 2 2 Klopot material used 7.200 2.900 1400 Machinehous 1100 Number of intens 270 9 180 3 Numberarsets shipped 16.200 6,800 2300 A consultant recently sigested that Cana Vista switch to an activity based costing system, and assembled the following information