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:

$\backslash$table$[[,$Vaquero,Vaquera$],[$Cutting hours,$2,300,5,400],[$Assembly hours,$2,700,4,650],[$Inspection hours,$750,2,430],[$Rework hours,$150,450]]$

The following activity data have been collected:

$\backslash$table$[[$Cutting$,$$$215,600$