Tristar Manufacturing produces two types of battery$-$operated toy soldlers: infantry and special forces. The soldiers are produced by using one continuous process. Four activities have been identifled: machining, setups, receiving, and packing. Resource drivers have been used to assign costs to each activity. The overhead activities, their costs, and the other related data are as follows:

$\backslash$table$[[$Product$,$Machine Hours,Setups,Receiving Orders,Packing Orders$],[$Infantry$,20,100,360,720,1,500],[$Special Forces,$20,100,120,80,750],[$Costs$,$$$76,380,$$$28,848,$$$14,560,$$$27,675$