Comfort living produces three types of three luggage sets (Carryon, Upright, and Duffel) Quantity Carryon 8,000 sets Upright 12,000 sets Duffel 6,000 sets Selling price $750 per set $800 per set $600 per set Direct $340 per set $600 per set $360 per set material and direct labour costs The following were provided on the overhead costs to be assigned to each product. Activity Allocation base Total Cost Setups Setups $350,000 Ordering Orders $120,000 General Machine hours $260000 Overhead Carryon 2,000 Upright 2,600 Duffel 2,400 180 160 260 9,000 10,000 7,000