Estimated Volume Direct Labour Hours per Unit Direct Materials Cost per Unit Direct Labour Cost per Unit Product C 3,400 units 1.40 hour $7.40 $14.00 Product D 4,800 units 1.90 hours $12.70 $19.00 Activity Cost Pool Estimated Overhead Expected Activity Costs Product C Product D Total Machine setups $12,190 80 150 230 Purchase orders 79,200 730 920 1,650 General factory 69,400 4,760 9,120 13,880 Total $160,790