Part B Assume you are now also able to uncover the following information for the year. Textbooks are printed on standard A4 paper which costs $26 per ream of 500 sheets. Novels are printed on recycled A4 paper, which is cut to A5 size (i.e. 4 book pages are printed on each A4 page (2 per side) and the A4 page is cut in half after printing). The recycled paper costs $14 per ream of 500 sheets. Both textbooks and novels are finished with a light cardboard cover. These covers cost $60 for a pack of 50 covers. On average, 50% of Children's books are printed on recycled paper and 50% are printed on standard paper. All children's books are a standard A4 size and finished with a heavy cardboard cover. The heavy cardboard covers cost $32 per pack of 20. Each customer order is printed as a single batch run, with the number of units determined by the type of book (see summarised below). Av. Quantity (per year) Textbooks Novels Kid's books Number of clients order 20 40 60 Books per client order 300 20 25 Pages per book 500 200 20 Ink & toner cartridges used 300 8 3 Labour hours (design) 100 60 960 1. The cost of each of the following inputs has been calculated below. Identify the most relevant cost driver for each item. Expenses Standard paper Total annual cost ($) $ 78,390 Recycled paper $ 1,330 Light cardboard $ 8,160 Heavy cardboard $2,400 Graphic design $ 61,600 Order & delivery $ 46,800 Ink & toner $ 15,550 Machine setup $ 18,720 Maintenance costs $7,775 Cost driver Using the additional information, calculate the fol Number of customers Number of books Number of pages Number of sheets(paper) Number of labour hours 1. Assume Vanity Press now decides to use only three allocate indirect costs: customer orders, sheets of pape rate for each cost pool Round your answers to whole dollars). ree cost pools) to tify the application