Hayward Industries manufactures dining chairs and tables. The following information is available regarding the two products and their estimated use of cost drivers:

$\backslash$table$[[\backslash$table$[[$Machine setups$],[$Inspections$]],\backslash$table$[[$Dining Chairs$],[200],[250]],,\backslash$table$[[$Estimated Cost$],[$$$48,000$