4. The controller for Wolfe Machining has established the following overhead cost pools and cost drivers: Budgeted Overhead Cost $240,000 90,000 48,000 Cost Driver Overhead Cost Pool Machine setups Material handling Quality control inspection Number of setups Units of raw material Number of inspections Machine hours Other overhead costs Total 160.000 $538,000 4. The controller for Wolfe Machining has established the following overhead cost pools and cost drivers: Budgeted Overhead Cost $240,000 90,000 48,000 Cost Driver Overhead Cost Pool Machine setups Material handling Quality control inspection Number of setups Units of raw material Number of inspections Machine hours Other overhead costs Total 160.000 $538,000