Werger Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, W82R and L48S, about which it has provided the following data:

	W82R	L48S
Direct materials per unit	$ 21.40	$ 58.90
Direct labor per unit	$ 21.40	$ 58.80
Direct labor-hours per unit	0.70	2.40
Annual production (units)	32,100	15,900

The company's estimated total manufacturing overhead for the year is $2,514,630 and the company's estimated total direct labor-hours for the year is 60,630.

The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:

Activities and Activity Measures	Estimated Overhead Cost
Supporting direct labor (DLHs)	$ 424,410
Setting up machines (setups)	622,920
Parts administration (part types)	1,467,300
Total	$ 2,514,630

Activities	W82R	L48S	Total
Supporting direct labor	22,470	38,160	60,630
Setting up machines	830	2,650	3,480
Parts administration	1,680	1,970	3,650