material for the twin is $25 per unit and $40 is used in direct labor, while the direct material for the double is $40 per unit, and the labor cost is $50 per unit. Box Springs estimates it will make , two sizes of box springs cost driver activities as follows: Activity Cost Pools Estimated Use per Use per Driver Overhead Twin Framing Double Padding Square feet of pine 210,000 5,000 2,000 Square feet of quilting Filling 220,000 120,000 100,000 Square feet of filling Labeling 320,000 300,000 Number of boxes 500,000 800,000 Inspection 240,000 400,000 Number of inspections 170,000 12,000 5,000 How much does each unit cost to manufacture? Solution Activity Cost Estimated Total Activity Pools Driver Overhead Driver Rate Framing Padding Filling Labeling Inspection Twin Activity Activity Double Rate Twin Units Costs Units Activity Cost Pools Framing Padding Double Activity Costs