Crane Co. designs and builds factory-made premium wooden stairways for homes. The manufactured stairway components (spindles, risers, hangers, hand rails) permit installation of stairways of varying lengths and widths. All are of white oak wood. Budgeted manufacturing overhead costs for the year 2020 are as follows. Overhead Cost Pools Amount Purchasing $75,000 Handling materials 82,000 Production (cutting, milling, finishing) 210,000 Setting up machines 95,000 Inspecting 96,000 Inventory control (raw materials and finished goods) 126,000 Utilities 270,000 Total budgeted overhead costs $954,000