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Diamond Cleats Co. manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers: Overhead Costs Pool Quality control Machine time Materials handling

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

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Overhead Costs Pool Quality control Machine time Materials handling Miscellaneous overhead cost Cost Driver # of inspections Machine hours # of Batches Direct labor hours Overhead Cost Budgeted Level for Cost Driver $ 84,700 191,330 4,400 67,000 Budgeted 1,100 722 80 6,800

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