Kerston Cameras, Inc., manufactures two models of cameras. Model ZM has a zoom lens; Model DS has a fixed lens. Kerston uses an activity-based costing system. The following are the relevant cost data for the previous month. Direct Cost per Unit Model ZM Model DS $20.5 $10.5 Direct materials 29.0 Direct labor 13.0 Estimated Cost Use of Cost Driver Category Cost Driver 24,000 Number of units Unit level ZM: 2,450 units; DS: 9,550 units Batch level 47,000 Number of setups ZM: 25 setups; DS: 25 setups Product level 87,500 Number of TV commercials ZM: 14; DS: 11 Facility level 270,000 Number of machine hours ZM: 500 hours; DS: 1.000 hours $428,500 Total Kerston's facility has the capacity to operate 4,500 machine hours per month. Raritirarl