[The following information applies to the questions displayed below.] Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Labor-related Machine-related Estimated Overhead Cost $ 16,800 $ 16,000 Machine setups $ 30,400 Production orders $ 6,600 Product testing $ 12,000 $ 51,000 $ 55,600 Packaging General factory Expected Activity 2,000 direct labor-hours 8,000 machine-hours 800 setups. 200 orders 500 tests 3,400 packages 2,000 direct labor-hours