Baly Incorporated has identified the following cost drivers for its expected overhead costs for the year Cost Pools Setup Ordering Maintenance Power Budgeted Cost $ 70, cee 35,000 87,500 17,500 Cost Driver Number of setups Number of orders Machine hours Kilowatt hours Cost Driver Level 350 1,750 8.750 17,500 Total direct bor hours budgeted 2.500 hours The following data plies to Product one of the products completed during the yea Direct materials Direct labor Units completed Direct labor hours Number of setups Number of orders Machine hours Kilowatt hours $1,750 $ 2,100 175 70 14 70 140 Ha volume-based costing system based on direct labor hours to assign Overhead is used the total overhead cost for Product X will be