Barbee Fabrication produces sheet metal for auto applications. Barbee uses an activity-based costing system. The company's cost pools and other cost information is as follows:

Activity cost pool

Activity Measure

Activity Rate

Order size

Direct labor hours

$14 per direct labor hour

Customer orders

Customer orders

$114 per customer order

Quality testing

Test hours

$74 per hour

Sales

Sales calls

$634 per sales call

Order #1 required 475 direct labor hours, 9 hours of quality testing, and 7 sales calls

Order #2 required 115 direct labor hours, 48 hours of quality testing, and 19 sales calls

Total overhead cost assigned

Activity Cost Pool

Order #1

Order #2

Total Overhead cost