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Note that data typically Flashlight, Inc. makes two types of flashlights and is implementing an activity-based costing system. Previously, all overhead had been applied

 

Note that data typically Flashlight, Inc. makes two types of flashlights and is implementing an activity-based costing system. Previously, all overhead had been applied on the basis of machine hours. The company produces 11,250 units of the Deluxe model and 21,142 units of the Compact model. Additional data is as follows: Use of Cost Driver by Compact 35 setups 45 orders Cost Driver and Estimated Cost Pool Level of Activity Estimated Overhead Cost Use of Cost Driver by Deluxe Equipment Setup 100 setups $60,000 65 setups Materials Ordering 140 orders $63,000 95 orders Quality Control 200 inspections $66,000 150 inspections 50 inspections Mixing 9,000 machine hours $54,000 5,000 machine hours 4,000 machine hours Total Overhead Cost $243,000 What is the total overhead cost applied to Compact when all overhead is applied based on machine hours?

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