HiTech Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below.

The following information pertains to the three product lines for next year:

Assume that HiTech is using a volume-based costing system, and the preceding overhead costs are applied to all products on the basis of direct labor hours. The overhead cost that would be assigned to the Standard product line is closest to:

Activity Material handling Material insertion Automated machinery Finishing Packaging Total Cost $ 225,000 2,475,000 840,000 170,000 170,000 $3,880,000 Cost Driver Number of parts Number of parts Machine hours Direct labor hours Orders shipped