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 Activity Rates

Supporting direct labor $ $8$ per direct labor$-$hour

Machine processing $ $4$ per machine$-$hour

Machine setups $ $40$ per setup

Production orders $ $150$ per order

Shipments $ $120$ per shipment

Product sustaining $ $900$ per product

Activity data have been supplied for the following two products:

Total Expected Activity

K$425-$M$67$

Number of units produced per year $2002,000$

Direct labor$-$hours $92540$

Machine$-$hours $2,60030$

Machine setups $111$

Production orders $111$

Shipments $221$

Product sustaining $11$