Mleats Co. manufactures cleats for baseball shoes. It has outlined the following overhead cost drivers: Overhead Cost Cost Driver Overhead Cost Budgeted Budgeted Pool Level for Cost Driver Quality Control #of inspections $78,000 1,200 Machine Time Machine hours 188,000 800 Materials # of Batches 1,200 50 Handling Miscellaneous Direct labor 59,000 5,000 Overhead Cost hours Mleats Co. has an order for cleats that has the following production requirements: 375 Number of Inspections Number of Machine hours Number of Batches Direct Labor Hours 220 8 840 Using activity-based costing the materials handling overhead costs for the baseball cleat order is: $584. O $192 $338. O $353 530 $686. sinn Innirs