Activity-Based Costing (ABC): A company implements ABC to allocate overhead costs across its three production departments: Cutting, Assembly, and Finishing. The total overhead costs are $100,000. The cost drivers for each department are as follows:

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

Assembly: Number of setups (estimated at 100 setups)

Finishing: Direct labor hours (estimated at 10,000 hours) Allocate the overhead costs to each department based on their respective cost drivers.