Ofce Ltd manufactures custom made \"desk chairs\". At the moment the company has two types of products on the market, the \"Plush\" and the \"Swivel\". The company currently uses a traditional costing system and allocates overhead costs based on an estimated SLIM] direct labour hours. The following cost information has been used as a basis for pricing decisions over the past year. The company has produced 30,000 units of plush and 25,001} units of Swivel. Perunit data Plush Swivel Direct labour cost per hour 313 515 m Ls mo The new company controller Ms Bossy considering the use of Activity Based Costing to apply overhead and has collected the following data: Number of Events costs 5 Set-ups Number of setups $5I,|l} 101} 100 Special design Design hours $132,001} 901} 100 Packaging Packaging orders $4 S' 20,001} 3,[l Machining Machine hours $130,001} 9,001} 1,000 Total manufacturing