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$,$Machining,$$311,400,$Machine hours $($MH$),7,800],[$Setups$,20,000,$Setups,$120],[,$$$331,400,,],[$Finishing$,$Inspecting,$$234,000,$Inspections,$800],[$Support$,$Purchasing,$$134,000,$Purchase orders,$540]]$

Additional production information concerning its two models follows.

$\backslash$table$[[$Units and Activities,Model X$,$Model Z$],[$Units produced,$2,200,4,400],[$Machine hours,$2,400,5,400],[$Setups$,40,80],[$Inspections$,460,340],[$Purchase orders,$360,180]]$

$\backslash$table$[[$Per Unit,Model $x,$Model Z$],[$Selling price per unit,$$415,$$$395$