Overhead Budgeted Level for Cost Driver Overhead Costs Pool Cost Driver Cost Quality control Machine operation Materials handling Number of inspections Machine hours Number of batches $ 65,000 1,000 140,000 1,400 1,200 40 Miscellaneous overhead cost Direct labor hours 50,000 5,000 Sheen Co. has an order for 1,000 laser printers that has the following production requirements: Number of inspections 185 Machine hours 185 Number of batches 6 Direct labor hours 660 $6,600. $11,545. $12,025. $180. $18,500.