Q.No. 3 Deep Manufacturers information is provided for the production of two product lines named as pen and pencil of a Deep manufacturers. Activity Setup Machine maintenance. Total indirect manufacturing costs Cost (OMR) 250,000 75,000 325,000 Particulars Product-pen Product-pencil Total(OMR) Direct labor hours 7000 3000 10,000 Number of setups 70 30 100 Number of machine hours 1,200 3,800 5,000