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 Activity Pattern alignment Cutting Moving product Department B Sewing Inspecting Overhead cost $134,560 Driver Batches 59,500 Machine hours 99,000 Moves Quantity 1,160 11,900 3,000 $293,060 $480,320 Direct labor hours 6,080 42,000 Inspections 700 Folding 79,380 Units 28,350 $601,700 Support Design $264,000 Modification orders. Providing space 43,000 Square feet Materials handling 329,300 Square yards 240 8,600 890,000 $636,300 Additional production information on the two lines of tents follows. Units produced Moves Batches Number of inspections Machine hours Direct labor hours Modification orders Space occupied Material required Pup Tent 18,900 units 1,000 moves 290 batches 280 inspections 7,400 MH 3,800 DLH 60 modification orders 4,300 square feet 510,000 square yards Pop-Up Tent 9,450 units 2,000 moves 870 batches 420 inspections 4,500 MH 2,280 DLH 180 modification orders 4,300 square feet 380,000 square yards