Steampunk Corporation has the following predicted indirect costs and cost drivers for the year for the given activity cost pools:

$\backslash$table$[[,\backslash$table$[[$Fabrication$],[$Department$]],$Finishing,$],[$Maintenance$,$$$54,000,27,000,$Machine hours$],[$Materials handling,$81,000,40,500,$Material moves$],[$Machine$,189,000,13,500,$Machine setups$],[$Inspections$,,67,500,$Inspection hours$],[$Total$,$$$324,000,$$$148,500,]]$

The following activity predictions were also made for the year:

$\backslash$table$[[,\backslash$table$[[$Fabrication$],[$Department$]],\backslash$table$[[$Finishing$],[$Department$]]],[$Machine hours,$5,000,2,500],[$Material moves,$1,500,750],[$Machine setups,$350,25],[$Inspection hours,$-,500]]$

It is assumed that the cost per unit of activity for a given activity does not vary between departments. Steampunk's president, Abner Punk, is trying to evaluate the company's product mix strategy regarding two of its product models, SW$100$ and SG$150.$ The company has been using a company wide overhead rate based on machine hours but is considering switching to either department rates of activity$-$based rates. The production manager has provided the following data for the production of a batch of $100$ units for each of these models:

$\backslash$table$[[,$SW$100,$SG$150],[$Direct materials cost,$$18,000,$$$27,000$