DE Thurman Brothers Comtruction manufactures and installs standard and custom made cabinetry for residential homes. Last year, the company incurred $ 596,747 in overhead costs when a total of 10 000 direct labour hours were incurred. After implementing activity based costing (ABC) the company's accountant identified the following related information Proportion of Activity Allocation Base Overhead Cost Material delivery and Number of deliveries 30% handling Inspections Number of inspections 25% Supervision Hours of supervisor time 20% Purchasing Number of purchase orders 25% The number of activities for standard and custom made cabinets is as follows Standard Custom made Number of deliveries 500 700 Number of inspections 600 400 Hours of supervisor time 1000 2000 Number of purchase orders 800 400 .