CUSt UIVEI IIUIIIdUUI.

$\backslash$table$[[$Cost Pools,Activity Costs,Cost Drivers,$\backslash$table$[[$Activity Driver$],[$Consumption$]]],[$Machine setup,$$284,000,$Setup hours,$4,000],[\backslash$table$[[$Materials handling$],[$Electric power$]],\backslash$table$[[70,000],[72,000]],$Pounds of materials,$14,000],[,,$Kllowatt$-$hours,$36,000]]$

The following cost information pertains to the production of A and B$,$ just two of Hakara's many

$\backslash$table$[[$Number of units produced,A$,$B$],[$Direct materials cost,$5,000,10,000],[$Direct labor cost,$$24,000,$$$34,000$