Yuma, Incorporated, manufactures teddy bears and dolls. Currently, Yuma makes 2,500 teddy bears each month. Each teddy bear uses $9.50 in direct materials and $3.00 in direct labor. Yuma uses two activities in manufacturing the teddy bears: Sewing and Processing. The cost associated with Sewing is $18,750 a month, allocated on the basis of direct labor hours. The cost associated with Processing is $12,500 a month, allocated on the basis of batches. Teddy bears use 50% of the direct labor