Rainbow Corporation is considering the use of activity$-$based costing. The following information is provided for the production of two product lines:

$\backslash$table$[[$Activity$,$Cost,Cost Driver$],[$Set$-$up$,$$$150,000,$Number of Set$-$ups$],[$Machine Maintenance,$$75,000,$Machine Hours$],[$Total Indirect Manufacturing Cost,$$225,000,]]$

$\backslash$table$[[$Production Summary:,$\backslash$table$[[$Product$],["$A$"]],$Product $"$B$",$Total$],[$Direct Labor Hours,$14,500,10,000,24,500$