Hazelnut Corp. manufactures lawn ornaments. It currently has two product lines, the basic and the luxury. Hazelnut has a total of $146,208 in overhead.

The company has identified the following information about its overhead activity cost pools and the two product lines:

Cost Quantity/Amount Quantity/Amount Assigned Consumed by Consumed by Activity Cost Pools Cost Driver to Pool Basic Luxury Materials handling Number of moves $ 3,168 19 moves 47 moves Quality control Number of inspections $ 35,040 240 inspections 120 inspections Machine maintenance Number of machine hours $ 108, 900 5, 300 machine hours 5,500 machine hours