Manufacturing overhead is currently assigned to products based on their direct labor costs. For the most recent month manufacturing overhead was $207,000. During that time, the company produced 9,200 units of Model SF-08 and 2,300 units of Model SF-48. The direct costs of production were as follows: SF-08 SF-48 Total Direct materials $ 184,000 $ 103,500 $ 287,500 Direct labor 138,000 92,000 230,000 Management determined that overhead costs are caused by three cost drivers. These drivers and their costs for last month were as follows: Cost Driver Overhead Costs Activity Level Total SF-08 SF-48 Direct material costs $ 57,500 184,000 103,500 287,500 Number of production runs 62,100 20 40 60 Number of inspections 87,400 8 11 19 Total overhead $ 207,000