Diamond Cleats Co. manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers: Overhead Cost 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 $ 78,000 188,000 1,200 59,000 Budgeted 1,200 800 50 5,000 Diamond Cleats Co. has an order for cleats that has the following production requirements: 375 220 Number of Inspections Number of Machine hours Number of Batches Direct Labor Hours 8 840 Using activity-based costing, applied materials handling factory overhead for the baseball cleat order is: Multiple Choice $338. $584. $192. $353. $686