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Kitchen Supply, Inc. (KSI), manufactures three types of flatware: institutional, standard, and silver. It applies all indirect costs according to a predetermined rate based on direct labor-hours. A consultant recently suggested that the company switch to an activity based costing system and prepared the following cost estimates for year 2 for the recommended cost drivers. Recommended Estimated Estimated cost Activity Cost Driver Cost Driver Activity Processing orders Number of orders $ 46,000 200 orders Setting up paddon Number of production runs 160,000 100 runs Handling materials Pounds of materials used 264,000 120,000 pounds Machine depreciation and maintenance Machine-hours 252,000 12,000 hours Performing quality control Number of inspections 45,850 35 inspections Packing Number of units 120.000 480,000 units Total estimated cost 5887,850 In addition, management estimated 7,600 direct labor-hours for year 2 Assume that the following cost driver volumes occurred in January, year 2 Institutional Standard Silver Number of units produced 64,000 22.000 9,000 Direct materials costs $42.000 521.000 $13,000 Direct labor-hours 490 500 630 Number of orders 13 10 5 Number of production runs 2 2 0 Pounds of material 15.000 7.000 2.700 Machine-hours 610 130 90 Number of inspections 3 3 Hintha no