Compute the cost that is assigned to each bicycle product line using activity-based costing system, given the following information.

Expected Use of Cost Drivers per Product
	Small	Family
Number of setups	150	850
Direct labor hours	30,000	60,000
Number of inspections	100	1,100

Three activity cost pools and related cost drivers to better understand the costs include:

Activity Cost Pools	Expected Use of Cost Drivers	Estimated Overhead Costs (SAR)
Setting up machines	1,000 setups	220,000
Assembling	90,000 labor hours	990,000
Inspection	1,200 inspections	240,000