Rupert wood and furniture produces tables and chairs. No of production per year Direct Lumber Cost Direct labor hours Direct labor cost Machine hours No of production run Inspection hours Tables 30,000 $ 150,000 3,100 hours $ 3,100,000 40,000 35 900 Total manufacturing cost is as follows; Machining cost: $ 200,000 Setup cost: $ 98,000 Inspection Cost: $ 60,000 Chairs 45,000 $ 110,000 4,200 hours $4,200,000 60,000 35 700 Calculation: a. Choose a cost driver for reach overhead cost pool and calculate the manufacturing overhead cost per for each manufacturing cost. b. Calculate manufacturing cost for each product.