Product Number % of Boxes Allocated of Batche used Plant- adminstartion Cost/ $ Small colored glass 800 39.02 117060 Large colored glass 750 36.59 109770 Speciality ornaments 500 24.39 73170 2050 100 300000 Supervision cost on the basis of cost driver 'number of boxes' used for each product comes t0 39.2% for Small colored glasses, 36.59% for large colored glasses, and 24.39% for specially ornaments. It appears job of small colored glass is more labor oriented than the other two products