Power Company manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $612,000 payroll for 7,800 direct labor-hours. Listed below is cost driver information used in the product-costing system: Budgeted Overhead Cost Driver Overhead Cost Pool Machine setups Materials handling Quality control Other overhead cost Total overhead $ 1,289,450 Number of setups 113,400 1,014,000 819,000 Number of barrels Number of inspections Number of machine hours $ 3,235,850 A current product order has the following requirements: Machine setups 24 setups 696 barrels Materials handling Quality inspections Machine hours 88 inspections 1,500 machine hours Direct labor hour 516 hours Using activity-based costing, how much material handling overhead is assigned to the order? Multiple Choice Estimated Cost Driver Level 270 setups 9,450 barrels 2,600 inspections 19,500 machine hours