The Lamp Company (TUC produces a variety of tatios a highly automated manufacturing facity, The costs and cost drivers associated with four activity cost centers are given below These data ret costs for all types of lamps produced by the Company Round intermediere calculabon to 2 decimal places) Activity Center Overhead Cast Cost Driver Allocation Rate Unit-Tivel $120,000 365,000 Product devel $20,000 1,000 labor hes 000 stup 7per Labor fr 32 per setup Facility Te $70,000 71,000 units During the most recent accounting period TLC made L200 ot of its small any style lanes Mang the langued 300 labor hours, 62 retus and consumed 20% of the progutive cost the Canary es direct labor hours as the single company wide cost der the amount of banned coeruloomed to be tffany lamps