Tent Master produces two lines of tents sold to outdoor enthusiasts. The tents are cut to specifications in department A. In department B the tents are sewn and folded. The activities, costs, and drivers associated with these two manufacturing processes and the company's production support activities follow. Process Department A Pattern alignment $120,960 Batches Quantity 1080 13,000 3,600 Activity Overhead Cost Driver Cutting Moving product 61100 Machine hours 122.400 Moves $304,460 6.400 800 30,600 Department B Sewing $556,800 Direct labor hours Inspecting Folding 59,200 Inspections 91,800 Units $707,800 Design Providing space Materials handling Support $280,000 Modification orders 64,400 Square feet 340,400 Square yards 280 9,200 920,000 $684,800 Additional production information on the two lines of tents follows. Pop-Up Tent 10,200 units 2.400 moves Pup Tent Units produced Moves Batches Number of inspections Machine hours Direct labor hours Modification orders Space occupied Material required 20,400 units 1,200 moves 270 batches 810 batches 320 inspections 8,000 MH 4,000 DLH 480 inspections 5,000 MH 2.400 DLH 70 modification orders 210 modification orders 4,600 square feet 430,000 square yards 4,600 square feet 490,000 square yards