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

Overhead Costs Pool	Cost Driver	Overhead Cost Budgeted Level for Cost Driver				Budgeted
Quality control	# of inspections	$	87,100				1,300
Machine time	Machine hours		255,120				1,063
Materials handling	# of Batches		1,650				55
Miscellaneous overhead cost	Direct labor hours		64,000				6,700

Diamond Cleats Co. has an order for cleats that has the following production requirements:

Number of inspections	390
Number of machine hours	230
Number of batches	8
Direct labor hours	920

Using activity-based costing, applied quality control factory overhead for the baseball cleat order is:

Multiple Choice

• $28,550.

• $30,320.

• $26,130.

• $21,250.

• $19,700.