Instructions Big Sound Inc. manufactures two products: receivers and loudspeakers. The factory overhead incurred is as follows 400,400.00 98,800.00 14,800.00 $714,000.00 1 Indirect labor 2Subassembly Department Final Assembly Department Total The activity base associated with the two production departments is direct labor hours. The indirect labor can be assigned to two different activities as follows: Budgeted Activity Cost Activity Activity Base 138,600.00 Number of setups 261,800.00 Number of inspections 400,400.00 Setup 3 Quality control Total