SCS Co$.$ uses activity$-$based costing in their manufacturing process. The company produces two products, ABC and XYZ$.$ SCS has provided their costing department the following information from this year's budget relating to the production of these two products:

$\backslash$table$[[,$ABC,XYZ$],[$Units to be produced,$4,000,6,000],[$Machine$-$hours expected,$80,160],[$Direct labor$-$hours expected,$160,240],[$Materials handling $($number of moves$),48,56],[$Machine setups $($number of setups$),16,12]]$

The following costs are expected to be incurred throughout the year and are related to the cost drivers being measured:

$\backslash$table$[[$Expected Total Costs$],[$Direct Labor Wages,$$40,000$