Comfort living produces three types of three luggage sets (Carryon, Upright, and Duffel)

	Carryon	Upright	Duffel
Quantity	8,000 sets	12,000 sets	6,000 sets
Selling price	$800 per set	$ 900 per set	$750 per set
Direct material and direct labour costs	$240 per set	$500 per set	$260 per set

The following were provided on the overhead costs to be assigned to each product

Activity	Allocation base	Total Cost	Carryon	Upright	Duffel
Setups	Setups	$960,000	3200	2,600	2,200
Ordering	Orders	$192,000	150	130	40
General Overhead	Machine hours	$1,040,000	8,000	12,000	6,000