10. Everlast Co. manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $636,000 payroll for 8,200 direct labor-hours. Listed below is cost driver information used in the product-costing system:

Overhead Cost Pool	Budgeted Overhead			Cost Driver		Estimated Cost Driver Level
Machine setups	$	1,492,750		# of setups		290	setups
Materials handling		114,600		# of barrels		9,550	barrels
Quality control		1,148,000		# of inspections		2,800	inspections
Other overhead cost		943,000		# of machine hours		20,500	machine hours
Total overhead	$	3,698,350

A current product order has the following requirements:

Machine setups	26	setups
Materials handling	708	barrels
Quality inspections	89	inspections
Machine hours	1,600	machine hours
Direct labor hour	540	hours

Using ABC, how much quality control overhead is assigned to the order?

Multiple Choice

• $310,492.

• $9,660.

• $10,508.

• $36,490.

• $45,333.