uses ABC to account for its chrome wheel manufacturing process. Company managers have identified four manufacturing activities that incur manufacturing overhead costs: materials handling, machine setup, insertion of parts, and finishing. The budgeted activity costs for the upcoming year and their allocation bases are as follows: LOADING... (Click the icon to view the data.) Activity Total Budgeted Manufacturing Overhead Cost Allocation Base Materials handling. . . . . $12,000 Number of parts Machine setup. . . . . . . . 3,400 Number of setups Insertion of parts. . . . . . 48,000 Number of parts Finishing. . . . . . . . . . . . . 80,000 Finishing direct labor hours Total