Sonotec company Ltd is into the manufacture of variety of hand-crafted window frames for schools. The company's manufacturing activities and related data for the current year are as follows:

Manufacturing Overhead Cost (activity) Driver Total Volume Activity Cost (E) for Cost Driver Material Handling 800,000 Number of parts 1,600,000 parts Cutting 2,400,000 Machine hours 80,000 hours Assembly 6,000,000 Direct labour hours 300,000 hours Wood Staining 2,640,000 Number of frames 120,000 frames stainedUnits Direct Machine Number of Direct Produced Material () Hours Parts Wood window frames 10 000 on 000 10 000 200 000 Metal window frames mm. 20 000