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Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Cost Pools Budgeted Cost Cost Driver Cost Driver Level

Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year:

Cost Pools Budgeted Cost Cost Driver Cost Driver Level
Setup $ 160,000 Number of setups 800
Ordering 80,000 Number of orders 4,000
Maintenance 200,000 Machine hours 20,000
Power 40,000 Kilowatt hours 40,000

Total direct labor hours budgeted = 8,000 hours.

The following data applies to Product X, one of the products completed during the year.

Direct materials $ 4,000
Direct labor $ 4,800
Units completed 400
Direct labor hours 160
Number of setups 16
Number of orders 32
Machine hours 200
Kilowatt hours 400

If the activity-based cost drivers are used to allocate overhead cost, the total overhead cost of Product X will be:

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