Q 17.62: Healthy Legs Manufacturing designs and manufactures treadmills and elliptical machines. Management has the following information about costs and activities: Cost Pool Product assembly Machine setup Materials storage Quality inspections Total Expected Cost $700,000 560,000 240,000 78,800 $1,576,800 Cost Pool Product assembly Machine setup Materials storage Activity Driver Activity Rate Number of direct $0.80/direct labor labor hours hour Number of machine hours $1.40/machine hour Number of parts $0.06/part Number of batches $19.20/batch Quality inspections How many direct labor hours does Healthy Legs expect to use during the period? A 94,608 B 560,000 875,000 1,261,440