Power Company manufactures a variety of drill bits. The company's plant is partially automated. The budget for the year includes $$516,000$ payroll for $6,200$ direct labor$-$hours. Listed below is cost driver information used in the product$-$costing system:

$\backslash$table$[[$Overhead Cost Pool,Budgeted Overhead,Cost Driver,Estimated Cost Driver Level$],[$Machine setups,$$604,250,$Number of setups,$190$ setups$],[$Materials handling,$108,600,$Number of barrels,$9,050$ barrels$],[$Quality control,$558,000,$Number of inspections,$1,800$ inspections$],[$Other overhead cost,$403,000,$Number of machine hours,$15,500$ machine hours$],[$Total overhead,$$1,673,850,,]]$

A current product order has the following requirements:

$\backslash$table$[[$Machine setups,$16$ setups$],[$Materials handling,$648$ barrels$],[$Quality inspections,$84$ inspections$],[$Machine hours,$1,100$ machine hours$],[$Direct labor hour,$420$ hours$]]$

Using activity$-$based costing, how much material handling overhead is assigned to the order?

Multiple Choice

$$ $$19,900$

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