Zapato Company produces two types of boots: vaquero and vaquera. There are four activities associated with the two products. Drivers for the four activities are as follows: Vaquero Vaquera Cutting hours 2,100 5,400 Assembly hours 2,850 4,650 Inspection hours 725 2,430 Rework hours 250 450 The following activity data have been collected: Cutting $165,000 Assembling $337,500 D Inspecting $50,480