Garfield Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Activity Budgeted Activity Cost Activity Base Casting $105,741 Machine hours Assembly 62,010 Direct labor hours Inspecting Setup 18,981 Number of inspections 27,360 Number of setups Materials handling 24,710 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 2,294 1,117 3,411 Direct labor hours 085 2,460 3,445 Number of inspections 731 268 999 Number of setuos 187 53 240