Gold Shoes Company manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers:

$\backslash$table$[[$Overhead Cost Pool,Cost Driver,$\backslash$table$[[$Overhead Cost Budgeted$],[$Level for Cost Driver$]],$Budgeted$],[$Quality Control,Number of inspections,$$64,800,800],[$Machine Time,Machine hours,$182,325,663],[$Materials Handling,Number of Batches,$5,850,90],[$Miscellaneous Overhead Cost,Direct labor hours,$77,720,5,800]]$

Gold Shoes Company has an order for cleats that has the following production requirements:

$\backslash$table$[[$Number of Inspections,$495],[$Number of Machine hours,$300],[$Number of Batches,$7],[$Direct Labor Hours,$1,200]]$

Using activity$-$based costing, applied miscellaneous factory overhead for the baseball cleat order based on direct labor hours is: