Cool produces two different models of air conditioners. The company produces the mechanical systems in their components department. The mechanical systems are combined with the housing assembly in its finishing department The activities, costs, and drivers associated with these manutacturing processes and the production support process follow Quantity overhead cost Driver Process 476.000 Number of batches Components Changeover 7,920 311.000 Machine hours Machining 60 228.000 Number of setups Setups $1,015,000 5,100 192.000 Welding hours Finishing Welding 221,000 Number of inspections 830 Inspecting 61,500 Rework orders S 474,500 483 147.000 Purchase orders Support Purchasing 4,420 32,500 Number of units Providing space 4,420 66,000 Number of units Providing utilities 245,500