14. Diamond Cleats Co. manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers:

Overhead Costs Pool	Cost Driver	Overhead Cost Budgeted Level for Cost Driver				Budgeted
Quality control	# of inspections	$	71,200				800
Machine time	Machine hours		285,265				967
Materials handling	# of Batches		9,350				110
Miscellaneous overhead cost	Direct labor hours		62,000				7,400

Diamond Cleats Co. has an order for cleats that has the following production requirements:

Number of inspections	555
Number of machine hours	340
Number of batches	9
Direct labor hours	1,360

Using activity-based costing, applied quality control factory overhead for the baseball cleat order is:

Multiple Choice

• $28,350.

• $30,120.

• $49,395.

• $21,050.

• $19,500.