Shaker Stairs Co. designs and builds Handling materials (cutting, milling, finishing) 212,000 101,250 137,760 $1,154,130 erermy Nolan, t the activity-based costing system that he has repeatedly proposed. At Jeremy pools the production foreman identify the following cost drivers and their usage for the previously budgeted overhead cost Number of moves Direct labor hours Setting up machines Number of inspections MacBook Air