Way Cool produces two different models of air conditioners. The company produces the mechanical systems in its components department. The mechanical systems are combined with the housing assembly in its finishing department. The activities, costs, and drivers associated with these two manufacturing processes and the production support process follow.

$\backslash$table$[[$Process$,$Activity,Overhead Cost,Driver,Quantity$],[$Components$,$Changeover,$$500,000,$Number of batches,$800],[$Machining$,279,000,$Machine hours,$6,000],[$Setups$,225,000,$Number of setups,$120],[$Finishing$,,$$$1,004,000,,],[\backslash$table$[[$Welding$],[$Inspecting$]],\backslash$table$[[\backslash$table$[[$$$180,300$