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Everlast Co. manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $612,000 payroll for 7,800 direct

Everlast Co. manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $612,000 payroll for 7,800 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 $ 1,289,450 # of setups 270 setups
Materials handling 113,400 # of barrels 9,450 barrels
Quality control 1,014,000 # of inspections 2,600 inspections
Other overhead cost 819,000 # of machine hours 19,500 machine hours
Total overhead $ 3,235,850

A current product order has the following requirements:

Machine setups 24 setups
Materials handling 696 barrels
Quality inspections 88 inspections
Machine hours 1,500 machine hours
Direct labor hour 516 hours

Using ABC, how much quality control overhead is assigned to the order?

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