12. Ernie Ltd makes various types of metal shelving. It's budget for the current year shows a total of 712,000 for production and overheads analysed by activity as follows: Activity Cost Pool () Cost Driver Annual number of drivers 2,750 Machinery set up Setting up 220,000 machinery Purchasing materials | 32,000 Controlling quality 90,000 Operating machinery | 330,000 Maintaining 40,000 machinery Total 712,000 Purchase order Quality inspection Machine hour Maintenance hour 250 4,500 66,000 800 An order from a customer for 60,000 square metres of shelving caused 16 machinery set-ups, 32 purchase orders, 13,600 hours of machining, 48 quality inspections and 24 maintenance hours. The order used 30,000 of materials and 20,000 of direct labour. The amount of production overheads attached to this order by the ABC system is: a) 278,816 b) 308,816 c) 328,816 d) 272,000