College Company (CSC) makes three types of d that CSC switch to activity-based costing and i g glasses: short, medium, and tall. It presently applies overhead using a predetermined rate based on direct labor-hours. A group of company employees the following activities, cost drivers, estimated costs, and estimated cost driver units for year 5 for each activity center Estimated Cost Driver Units Cost Driver Setting up production Processing orders Handling materials Using machines Providing quality management Packing and shipping Number of production runs Number of orders Pounds of materials Machine-hours Number of inspections Units shipped S 36,000 60,000 24,000 72,000 60,000 48,000 $300,000 100 runs 200 orders 8,000 pounds 10,000 hours 40 inspections 20,000 units In addition, management Assume that the following cost driver volumes occurred in February, year 5 estimated 2,000 direct labor-hours for year 5. Short Medium Tall 1,000 Number of units produced Direct materials costs Direct labor-hours Number of orders Number of production runs Pounds of material Machine-hours Number of inspections Units shipped $6,000 $3,750 $3,000 100 120 110 400 500 800 300 200 300 1,000 500 300