Data table Estimated activity Description of cost pool Estimated Cost Machine maintenance costs $ Cost driver 440,000 Number of machine hours for this year 11,000 Engineering change orders $ 300,000 Number of change orders 910,000 6,000 Hazardous waste disposal Kg of hazardous materials generated 3,500 $ 1,650,000 Total overhead cost - More info 340 kg of direct materials @ $50 per kg 70 direct labour hours used @ $30 per labour hour 140 machine hours used 9 change orders 65 kg of hazardous waste generated -