The Activity Base (cost driver) Activity base Cost per unit Total units Total Cost Gasoline usage Miles driven 0.50 per mile 10,000 miles Printer toner usage Pages printed 0.05 per 5,000 pages page Overhead Mach hrs $2 per MH 25,000 mach hrs Fixed Cost Amount # of units-1 Fixed cost # of units-2 Fixed cost produced per unit - 1 per unit - 2 produced Janitor Salary 50,000 1,000 10,000 Factory rent 10,000 5,000 20,000