Ice Cool produces two different models of air conditioners. The activities, costs, and cost drivers associated with the production processes follow.

$\backslash$table$[[$Process$,$Activity,Budgeted Cost,Activity Cost Driver,$\backslash$table$[[$Budgeted$],[$Activity$],[$Usage$]]],[$Assembly$,\backslash$table$[[$Machining$],[$Setups$]],\backslash$table$[[$$$311,000$