A manufacturing company identifies four activity cost pools: Setup, Machining, Quality Control, and Batch-Level Activities. The total overhead costs are $500,000, and the cost drivers for each activity are:

Setup: Number of setups (100 setups)

Machining: Number of machine hours (15,000 hours)

Quality Control: Number of inspections (300 inspections)

Batch-Level Activities: Number of batches (50 batches) Allocate the overhead costs to each activity using activity-based costing.