Please use the following data to answer question #13 through #26: Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Overhead Cost Labor-related Machine-related Machine setups Production orders Product testing Packaging General factory Expected Activity 8,000 direct labor-hours 1,000 setups Estimated $ 52,000 $ 15,000 20,000 machine-hours 42,000 18,000 500 orders $ 48,000 2,000 tests $ 75,000 5,000 packages $ 108,800 8,000 direct labor-hours 555es es es et