Mello Manufacturing Company is a diversified manufacturer that manufactures three products (Alpha, Beta, and Omega) in a continuous production process. Senior management has asked the controller to conduct an activity-based costing study. The controller identified the amount of factory overhead required by the critical activities of the organization as totows 1 Activity 2 Production Setup Material handling 1 Inspection Product engineering Activity Cost Pool $259,200.00 55,000.00 9.750,00 60.000.00 12,200.00 5507.150.00 Total The activity bases identified for each activity are as follows: Activity Base Activity Production Setup Material handling Machine hours Number of setups Number of parts Number of inspection hours Number of engineering hours Inspection Product engineering The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows: Machine Number of Number of Number of Number of Hours Setups Parts Inspection Hours Engineering Hours Units Alpha 1,440 75 65 400 125 1.800 Beta 1,080 165 80 300 175 1.350 Omega 720 310 180 500 140 900 Total 3240 550 325 1.200 440 4,050 Each product requires 40 minutes per unit of machine time. Activity Table - Alpha Activity Base Activity Activity Usage Rate Cost Production > $ $ Setup $ > > Material handling $ Inspection s s Product Engineering Total activity cost Number of units $ Activity cost per unit S