Speed Demon Inc. manufactures two products: speedometers and odometers. During the month, it produced 2,000 speedometers and 3,000 odometers and incurred estimated overhead costs of $45,300. The company currently allocated overhead based on direct labor hours. This month, the company incurred the following: Machine Hours Labour Hours Labor cost Speedometers Odometers 750 1,200 $12,000 1,000 800 18,000 Management is considering implementing activity-based costing. An analysis of estimated overhead costs revealed the following activities: Materials $18,000 # of Handling requisitions Machine Set- 12,600 # of set-ups Activity Total Cost Activity Use of Activity Measure by Measure Product Line Speedometers Odometers 4000 600 150 300 ups Quality 14,700 # of 200 400 Inspections inspections