Textbooks are printed on standard A4 paper which costs $26 per ream of 500 sheets. Novels are printed on recycled A4 paper, which is cut to A5 size (1.e. 4 book pages are printed on each A4 page (2 per side) and the A4 page is cut in half after printing). The recycled paper costs $14 per ream of 500 sheets. Both texcbooics and novels are finshed with a light cardboard cover. These covers cost $60 for a pack of 50 covers. On average, 50% of Children's books are printed on recycled paper and 50 ha are printed on standard paper. All children's books are a standard A4 5ize and finished with a heavy cardboard cover, The heavy cardboard covers cost $32 per pack of 20. Each customer order is printed as a single batch run, with the number of units determined by the type of book (see summarised below). B1. The cost of each of the following inputs has been calculated below. Identify the most relevant cost driver for each item. Using the additional information, calculate the following. B2. Assume Vanity Press now decides to use only three (3) cost activity categories (Le three cost pools) to allocate indirect costs: customer orders, sheets of paper peinted, and labour hours. Identify the application rate for esch cost pool, (Round your answers to whole dollars). \begin{tabular}{ll} Cost driver - number of orders Rate =3 \\ Cost driver * number of sheets & Rate =5 \\ \hline \end{tabular} Cost driver - number of tabour hours Rate =$