TDABC Bob Russo, cost accounting manager for Hemple Products, was asked to determine the costs of the activities performed within the company's Manufacturing Engineering Department. The department has the following activities: creating bills of materials (BOMs), studying manufacturing capabilities, improving manufacturing processes, training employees, and designing tools. The resource costs (from the general ledger) and the times to perform one unit of each activity are provided below. Resource Costs $352,000 Activities Creating O Unit Time Driver 07h No. of BOMS 98,000 Designing to 333 No. of design 30.000 Improving processes Process improvement hrs. Tal $520,000 Training employees Studying capabilities 3.1 2.1 fr Study hours Total machine and labor hours (tract capacity) machine hours: 3,000 T 30.000 The activity, denge the number of tous degned as the of 1000 for theming year. During first Required activity driver, using a traditional anerem, the cost of the designing to activity was termined $183,000 with an expect of the year, two jebe Db 150 and Job 151) had a demand for 10 and 20 new tools, respectively