Everlast Co$.$ manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $$432,000$ payroll for $4,800$ 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 $ $120,000$ # of setups $120$ setups

Materials handling $104,400$ # of barrels $8,700$ barrels

Quality control $264,000$ # of inspections $1,100$ inspections

Other overhead cost $144,000$ # of machine hours $12,000$ machine hours

Total overhead $ $632,400$

A current product order has the following requirements:

Machine setups $8$ setups

Materials handling $606$ barrels

Quality inspections $80$ inspections

Machine hours $830$ machine hours

Direct labor hour $336$ hours

Using ABC, how much machine setup overhead is assigned to the order?

Multiple Choice

$$19,200.$

$$8,000.$

$$9,960.$

$$11,108.$

$$7,272.$