Idris 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 $221,490 Machine hours Assembly 153,720 Direct labor hours Inspecting 20,350 Number of inspections Setup 43,210 Number of setups Materials handling 43,200 Number of loads Corporate records