2. Sheen Co. manufacturers laser printers. It has outlined the following overhead cost drivers:

Overhead Costs Pool	Cost Driver	Overhead Cost				Budgeted Level for Cost Driver
Quality control	Number of inspections	$	82,000				2,000
Machine operation	Machine hours		159,000				1,000
Materials handling	Number of batches		800				40
Miscellaneous overhead cost	Direct labor hours		62,000				6,200

Sheen Co. has an order for 1,000 laser printers that has the following production requirements:

Number of inspections	230
Machine hours	270
Number of batches	5
Direct labor hours	830

Using activity-based costing, applied miscellaneous factory overhead for the 1,000 laser printers order based on direct labor hours is:

• $8,300.

• $8,700.

• $9,430.

• $100.

• $42,930.