The controller of the South Charleston plant of Ravinia, Inc., monitored activities associated with materials handling costs. The high and low levels of resource usage occurred in September and March for three different resources associated with materials handling. The number of moves is the driver. The total costs of the three resources and the activity output, as measured by moves for the two different levels, are presented as follows:

Resource Number of Moves Total Cost

Forklift depreciation:

Low $3,000$ $$2,700$

High $13,0002,700$

Indirect labor:

Low $3,000$ $$67,800$

High $13,000113,800$

Fuel and oil for forklift:

Low $3,000$ $$1,710$

High $13,0007,410$