Direct material in units Direct labor hours Model 101 Model 102 97,000 113,000 30,000 40,000 Machine hours 26,000 13,000 Number of setups 300 600 Number of devices produced 16,000 8,000 Cost Pool Cost Driver Cost Volume Equipment Maintenance Number of machine hours P 585,000 39,000 Production Setup Number of setups 125,000 900 Material Handling Units of Materials 540,000 210,000 Transportation Costs Number of devices produced 600,000 24,000