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Ryan Foods produces gourmet gift baskets that it distributes online as well as from its small retail store. The following details about overhead costs are taken from its records. Problem 17-3B Applying activity-based costing P1 P3 A1 A2 C3 Production Activity Indirect Labor Indirect Materials Other Overhead Wrapping $200,000 $300,000 400,000 80,000 $100,000 Cooking.. 150,000 120,000 Additional information on the drivers for its production activities follows. ...100,000 units Wrapping Assembling. Product design 3,000 design hours Cooking 1,000 batches