ocket 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.

ActivityCostCost DriverMaterial handling$225,000Number of partsMaterial insertion2,475,000Number of partsAutomated machinery840,000Machine hoursFinishing170,000Direct labor hoursPackaging170,000Orders shippedTotal$3,880,000

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

EconomyStandardDeluxeUnits to be produced10,0005,0002,000Orders to be shipped1,000500200Number of parts per unit101525Machine hours per unit135Labor hours per unit222

Assume that Rocket 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:

Multiple Choice

• $456,471.
• $646,471.
• $961,176.
• $1,141,176.
• None of the answers is correct.