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 $211,830 Machine hours Assembly 178,500 Direct labor hours Inspecting 33,180 Number of inspections Setup 43,400 Number of setups Materials handling 53,500 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 4,880 4,330 9,210 Direct labor hours 4,200 6,300 10,500 Number of inspections 1,800 570 2,370 Number of