Baldwin Printing Company uses a job order costing system and applies overhead based on machine hours. A total of 150,000 machine hours have been budgeted for the year. During the year, an order for 1,000 units was completed and incurred the following. Direct material costs Direct labor costs Actual overhead Machine hours $1,000 $1,500 $1,980 450 hours The accountant calculated the inventory cost of this order to be $4.30 per unit. The annual budgeted overhead in dollars was: $577,500 $600,000 $660,000 $645,000