Q 17.62: Tyke Toys designs and manufactures wagons and tricycles. Manufacturing and financial data related to the two products are listed below. Cost Pool Product assembly Machine setup Materials storage Quality inspections Total Expected Cost $1,150,000 121,500 175,500 169,500 $1,616,500 Cost Pool Activity Driver Activity Rate Product assembly Number of direct labor hours $5.75/direct labor hour Machine setup Number of machine hours $13.50/machine hour Materials storage Number of parts $0.20/part Quality inspections Number of batches $25.00/batch How many direct labor hours does Tyke Toys expect to use during the period covered by these data? 46,000 B 200,000 85,185 281,130