Chinchilla, Inc. uses activity-based costing. The company produces X and Y. Information relating to the two products is as follows: X Y Units produced 38,000 50,000 Machine-hours 15,000 17,000 Direct labor-hours 16,000 24,000 Materials handling (number of moves) 8,000 12,000 Setups 10,000 14,000 The following cost pools have been identified: Activity Cost driver Total cost Materials handling Number of moves $320,000 Labor-related overhead Direct labor hours $560,000 Setups Number of setups $480,000 Materials handling costs will be allocated to products at the rate of: