Machine setups are labor-intensive, requiring time from the plant supervisor and perhaps an engineer. Hours spent on setups by the plant supervisor and the engineer would be appropriate to use for the allocation of their salaries, which would be overhead, to production.
Robotics uses machines to do the work of people. Machine hours (i.e., robot hours) would be an appropriate cost driver to allocate overhead costs to production.
In a cafeteria, the work is labor-intensive, so machine hours would not be an appropriate cost driver to use to allocate overhead to production. Direct labor hours would be more appropriate.
Material handling is a labor-intensive job, so machine hours would not be an appropriate cost driver. Hours spent in material handling by employees charged with that responsibility would be appropriate to use for the allocation of overhead to production.
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