Fisher Fixtures manufactures three types of lighting fixtures, with model names of Silver, Gold, and Platinum. It applies all indirect costs according to an annual predetermined rate based on direct labor$-$hours. The plant controller has recommended that the company switch to an activity$-$based costing system. The controller's staff prepared the following cost estimates for next year $($year $2)$ for the recommended cost drivers.

$\backslash$table$[[,$Recommended Cost Driver,Estimated Cost$],[$Activity$,$Number of purchase orders,$133,200],[$Purchasing material,Direct materials cost,$241,600],[$Receiving material,Number of production runs,$234,960],[$Setting up equipment,Machine$-$hours,$81,440],[$Machine depreciation and maintenance,Number of inspections,$464,400],[$Ensuring regulatory compliance,Number of units shipped,$1,094,400$