Cullumber Inc. makes two types of handbags: standard and custom. The controller has decided to use a plant$-$wide overhead rate based on direct labour costs. The president has heard of activity$-$based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining $($machine hours$)$ and machine set$-$up $($number of set$-$ups$).$ The total estimated machine hours is $1,500,$ and the total estimated number of setups is $500.$ Presented below is information related to the company's operations.

$\backslash$table$[[,$Standard,Custom,$],[$Direct labour costs,$$50,000,,$$$100,000$

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