Everest Co. manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $552,000 payroll for 6,800 direct labor-hours. Listed below is cost driver information used in the product-costing system: Overhead Cost Pool Budgeted Overhead Cost Driver Estimated Cost Driver Level Machine setups $ 837,200 # of setups 100 setups Materials handling 110,400 # of barrels 9,200 barrels Quality control 714,000 # of inspections 2,100 inspections Other overhead cost 544,000 # of machine hours 17,000 machine hours Total overhead $ 2,205,600 A current product order has the following requirements: Machine setups 19 setups Materials handling 666 barrels Quality inspections