Model J Model K Model L Units produced 20,000 60,000 120,000 Direct labor hours (total) 40,000 20,000 40,000 Number of setups 100 150 250 Number of shipments 40 45 55 Number of inspections 150 100 50 Overhead information includes: Setups Shipping Quality Total Cost Driver $290,000 number of setups 210,000 number of shipments 600.000 number of inspections $1,100,000