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table [ [ Activity Centers,Activity Costs,Cost Drivers, table [ [ Activity ] , [ Level ] ] ] , [ Assembly setups,$ 3

\table[[Activity Centers,Activity Costs,Cost Drivers,\table[[Activity],[Level]]],[Assembly setups,$396,000,Setup hours,2,000],[Materials handling,194,400,Number of moves,600],[Assembly,1,080,000,Assembly hours,18,000],[Maintenance,238,800,Maintenance hours,1,990],[Total,$1,909,200,,]]
\table[[,Model X301,Model Z205],[Units produced,4,000,4,000],[Direct materials costs,$37,000,$37,000
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