Crane Industries has three activity cost pools and two products. It expects to produce 3,200 units of Product SZ09 and 1,200 of Product NZ16. Having identified its activity cost pools and the cost drivers for each pool, Crane accumulated the following data relative to those activity cost pools and cost drivers. Activity Cost Pool Cos} Driver Estimated Overhead Estimated Use of Cost Drivers SZ09 NZ16 Machine set-ups Set-ups $76,950 190 130 60 Assembling Machine hours 340.100 17,900 10.100 7.800 Inspection