Martinez Industries manufactures dining chairs and tables. The following information is available regarding the two products and their estimated use of cost drivers: Dining Chairs Tables Estimated Cost Machine setups 245 645 $48,950 Inspections 295 515 $72,900 Labor hours 2,600 2,400 Martinez is considering switching from one overhead rate based on labor hours to ABC. Perform the following analyses for these two components of overhead: Compute total machine setups and inspection costs assigned to each product, using activity-based costing. Dining chairs Tables Total Costs