Western Mechanical produces three products (Sequence, Forward, and Revolution) that are used in the heavy manufacturing industry. The company uses three activities to produce these products: cutting, assembly, and finishing. In turn, the three activities use four overhead resources: indirect labor, production labor, machine 1, and machine 2. Indirect labor workers are paid a salary of $55,000 per year. The indirect labor workers work 242 days each year. The workday is 8 hours, but each day, indirect labor workers are given a 15-minute break in the morning, a 15-minute break in the afternoon, and 30 minutes for lunch. The production labor workers are paid a salary of $80,000 per year. The production workers work 242 days each year. The workday is 8 hours, but each day production labor workers are given a15-minute break in the morning, a15-minute break in the afternoon, 15 minutes of quality control training, and 30 minutes for lunch. Machine 1 has an annual cost of $250,000 and a practical capacity of 2,400 hours. Machine 2 has an annual cost of $365,000 and a practical capacity of 2,900 hours. The following table identifies the hours of overhead resources used per hour of each activity: Activity Resource Use