Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Labor-related Estimated Overhead Cost $ 22,000 $10,000 Expected Activity 1,000 direct labor-hours 8,000 machine-hours 800 setups 600 orders Machine-related Machine setups Production orders $ 36,000 $ 29,400 Product testing $ 27,900 Packaging General factory $ 68,400 3,600 packages $ 56,800 1,000 direct labor-hours 900 tests