Diamond Cleats Co. manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers:

	Overhead Cost Pools			Cost Driver			Overhead Cost Budgeted
							Level for Cost Driver
Quality control				# of inspections			$65,560
Machine Time				Machine hours			$154,530
Materials Handling				# of batches			$1,050
Miscellaneous Overhead Cost				Direct labor hours			$49,330
Diamond Cleats Co. has an order for cleats that has the following production requirements:
	Number of inspections			324
	Number of Machine hours			180
	Number of Batches			6
	Direct Labor Hours			710

Using activity-based costing, applied materials handling factory overhead for the baseball cleat order is?

A.$41,516

B.$71,326

C$8,419

D.$21,241

E.$150