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Gold Shoes Company manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers: table [ [ Overhead Cost Pool,Cost Driver,Overhead Cost

Gold Shoes Company manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers:
\table[[Overhead Cost Pool,Cost Driver,Overhead Cost Budgeted],[Quality Control,Number of inspections,Level for Cost Driver],[Machine Time,Machine hours,77,600],[Materials Handling,Number of Batches,299,250],[Miscellaneous Overhead Cost,Direct labor hours,13,650]]
Gold Shoes Company has an order for cleats that has the following production requirements:
\table[[Number of Inspections,615],[Number of Machine hours,380],[Number of Batches,6],[Direct Labor Hours,1,520]]
Using activity-based costing, applied quality control factory overhead for the baseball cleat order is:
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$27,950.
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