TAMARI Sdn. Bhd. is a handcraft manufacturing company. It is a medium sized enterprise. The company produces two types of handcrafts to supply for tourism. Recently the operations only focus on new types of handcrafts: Handcraft Model A and Handcraft Model B. The cost for direct labor is RM8 per hour. Table 1.1 shows the production data, Table 1.2 illustrates the cost for each overhead and Table 1.3 shows the overhead and the cost drivers.