Klumper Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Activity Rates $8 per direct labor-hour $3 per machine-hour $35 per setup $ 160 per order $ 120 per shipment $ 775 per product Activity data have been supplied for the following two products: Total Expected Activity Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Product sustaining K425 M67 200 2,000 1,200 40 2, 200 30 9 3 9 18 3 0333