E$9\mathrm{.}9($L$03),$ AN Business Writing Sofia reviewed last year's product cost information for the company's $1\mathrm{.}7$ cubic foot $($dorm$-$sized$)$ mini refrigerator. Although Sofia noted the total cost at $$\frac{34\mathrm{.}99}{?}$ unit, the breakdown for each type of cost was not there. This was disappointing, as she wanted to compare her current detail to last year's. To support this year's unit cost, she gathered the following production data and key activity data from the plant. Surely something similar had been done last year?

$\backslash$table$[[$Activity$,$Cost,Total Quantity of Cost Driver$],[$Materials handling,$$240,000,80,000$ pounds of material moved$],[$Assembly$,400,000,50,000$ direct labor hours$],[$Quality control,$160,000,25,000$ number of inspections$],[,$Additional Detail for Mini Fridge$],[,$Total direct materials costs $$280,000$