Determine the price that would be charged using the 25% markup on manufacturing cost for one dining room table and one dining room hutch using the proposed activity-based costing system for applying manufacturing overhead.

Cost Pools	Annual Cost	Cost Driver	Annual Driver Value
Product design	$ 800,000	Design hours	16,000
Material ordering and handling	1,000,000	Unique materials	12,500
Inspection	350,000	Inspections	56,000
Setup	250,000	Setups	8,000
Labor-related overhead	800,000	Direct labor Dollars	$1,000,000
Depreciation of plant and equipment	1,800,000	Machine hours	22,500
	$5.000,000

Dining Room Hutch
Direct materials	$ 750
Direct labor	200
Cost Drivers for 1 hutch
Number of design hours	15
Number of unique materials	15
Number of inspections	3
Number of setups	1
Machine hours	5

Dining Room Tables
Direct materials per table	$ 250
Direct labor per table	150
Cost Drivers for 90 tables
Number of design hours	10
Number of unique materials	5
Number of inspections	90
Number of setups	1
Machine hours	120