Hazelnut Corp. manufactures lawn ornaments. It currently has two product lines, the basic and the luxury. Hazelnut has a total of $173,028 in overhead. The company has identified the following information about its overhead activity cost pools and the two product lines: Cost Driver Activity Cost Pools Materials handling Quality control Machine maintenance Number of moves Number of inspections Number of machine hours Cost Assigned to Pool $ 3,828 $ 28,800 $140,400 Quantity/Amount Consumed by Basic 27 moves 200 inspections 5,700 machine hours Quantity/Amount Consumed by Luxury 39 moves 100 inspections 5,100 machine hours