E Given Data P05-18A: G HORTON SPORTING GOODS CORPORATION Direct Cost/Unit Direct Materials Direct Labor Tennis Badminton Racket (TR) Racket (BR) 28 $ 20 34 28 $ $ 1 2. 3 4 5 6 7 8 9 0 Category Unit-Level Batch-Level Product-Level Facility-Level Total Estimated Cost Cost Driver 750.000 No of inspection hours 250.000 No. of setups 150.000 No. of TV commercials 650.000 No. of machine hours $ 1.800.000 Amount of Cost Driver (TR) (BR) 15.000 10.000 80 45 4 30.000 35.000 Additional Information: Tennis rackets produced Badminton racquets produced 70.000 30.000 2. 3 4 g 26 27 28 29