Stockholm Skis makes two different products: downhill racing skis and cross-country skis. The company uses an ABC system that features the following activity cost pools and drivers: Cost Pool Manufacturing Assembly Driver Machine hours Parts used Ordering and receiving Purchase orders processed Painting Square inches painted Sanding Square inches sanded. Inspection and testing Inspections performed For the coming year, Stockholm estimates that it will use 36,000 parts in the assembly of its downhill skis and 31,500 parts in the assembly of its cross-country skis. Based on this information, we can conclude that: