A manufacturing company identifies three activity cost pools: Setup, Machining, and Inspection. The total overhead costs are $200,000, and the cost drivers for each activity are as follows:

Setup: Number of setups (estimated at 100 setups)

Machining: Number of machine hours (estimated at 5,000 hours)

Inspection: Number of inspections (estimated at 200 inspections) Allocate the overhead costs to each activity using activity-based costing.