Mazni and her costs analysts prepared the following projections relating to the SUW division for the last two-quarters of 2022: Sweatpants Sports-tops Athleisure Expected Sales (units) 180 360 600 Direct Labour Hours (DLH) 720 1,080 3,000 RM RM RM Revenue Direct Material Direct Labour Manufacturing Overhead 30,780 83,520 90,000 3,150 2,520 21,000 3,600 5,400 15,000 8,640 12,960 36,000 An analysis on the manufacturing overhead costs further reveals the following activities: Activities Receiving Scheduling Set-up Data processing Fabrication Quality inspection Packing and shipping Estimated Overhead Time Spent RM (hours) 11,430 7,620 950 2,400 100 100 2,280 2,400 36,000 4,800 1,140 480 5,700 4,800 RM57,600 Mazni believes that in shifting the traditional costing system to the activity-based costing (ABC) system, managers will be able to increase their awareness of the activities performed by the company in its production and support activities. Together with SUW Production Manager, her the analysts were able to draft the expected use of activities for each product line as follows: Activities Cost Drivers Sweatpants Sports-tops Athleisure Receiving metres 900 720 6,000 Scheduling number of orders 60 120 200 Set-up number of setups 1 3 6 Data processing number of orders 60 120 200 Fabrication machine hours 720 1,080 3,000 Quality inspection number of inspections 18 36 60 Packing and shipping finished units 180 360 600