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 activity cost per unit of activity driver for machine setups?
Definitions:
Self-transcendence Needs
Self-transcendence needs are the highest level on Maslow's hierarchy, involving the pursuit of achieving one’s full potential and finding meaning beyond one’s self.
Blood Glucose
The main type of sugar found in the blood and the body's main source of energy.
Orexin
A type of neurotransmitter that regulates arousal, wakefulness, and appetite, often implicated in sleep disorders such as narcolepsy.
Insulin
A hormone produced by the pancreas that regulates blood sugar levels by facilitating the uptake of glucose into tissues.
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