Ltd., of the Republic of South Africa makes specialty metal parts used in Durban Metal applications ranging from the cutting edges of bulldozer blades to replacement parts for Land Rovers. The king purposes. The company has ompany uses an activity-based costing system for internal decision-mal four activity cost pools as listed below. Order size Number of direct labor-hours 17.80 per direct labor-hour Customer orders Number of customer orders 358.00 per customer order Number of testing hours 83.00 per testing hour elling Number of sales calls 1,494.00 per sales call The managing director of the company would like information concerning the cost of a recently ompleted order for heavy-duty trailer axles. The order required 190 direct labor-hours, 16 hours of product testing, and 5 sales calls The in which the activity rates were computed, appear below. Size anufacturing overhead Indirect labor 10.00 227.00 43.00 Factory depreciation 6.60 0.00 10.00 Factory utilities 1.00 Factory administration 47.00 29.00 16.00 Selling and administrative Wages and salaries Depreciation Taxes and insurance 73,00 958.00 0.00 11.00 0.000 39.00 0.00 0.00 0.00 49.00 Selling expenses 0.00 432.00 Total overhead cost S 17.80 358.00 83.00 1,494.00 OM