The Pinewood Furniture Company Pty Ltd plans to manufacture two lines of chairs in the coming year-lounge and patio. The company is considering introducing an activity-based costing system. Given below are each activity, its cost and its related activity driver. 
The level of activity for the year is: 
Under an activity-based costing system, what is the total cost of lounge chairs for the year?
Definitions:
Critical Listening
The practice of evaluating and analyzing spoken messages for their content, structure, and significance.
Own Ideas
Personal thoughts, opinions, or concepts that originate from an individual's mind.
Instructor Calls
Communications initiated by a teacher or lecturer, typically to provide feedback or discuss academic progress with students.
Bluff
The act of misleading someone by presenting a false front or pretending to have a stronger position than one actually has.
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