, standard, and siver the company swich to an actvty-based costing system and prepared the following cost estrmates for year 2 for the recommended cost drivers Kitchen Supply, Inc. (KSI), manufactures three types of flatware: insttutional It applies all indirect costs according to a predetermined rate based on direct labor-hours A consultant Estmated Co Driver Actiwity Cost Driver Number of production runs Pounds of materials used $ 47,000 87,000 420,000 260,000 200 orders 10 runs 140,000 pounds Machine depreciation and maintenance Machine-hours Performing quality contro Packing Total estimated cost 13.000 hours 35 inspections Number of inspections Number of units 470 000 unts $1.054,900 In addition, management estimated 7,200 direct labor-hours for year 2 Assume that the following cost driver volumes occurred in January, year 2 9,000 $39.000 430 10 $17,000 620 $$27.000 10 6,000 Drect maternais costs Drect labor-hours Number of production runs Pounds of material 3,200 14,000 600 59.000 23,.000 10,000 Units shipped