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	$	51,100				700
Machine time	Machine hours		153,765				603
Materials handling	# of Batches		3,150				70
Miscellaneous overhead cost	Direct labor hours		63,000				6,400

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

Number of inspections	435
Number of machine hours	260
Number of batches	8
Direct labor hours	1,040

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

Multiple Choice

• $28,850.

• $30,620.

• $31,755.

• $21,550.

• $20,000.