Q-7: Sohar manufacturing company of Oman makes specialty tools used in the extraction industry. The company uses an activity-based costing system for internal decision-making purposes. The company has four activity cost pools as listed below: Activity Cost Pool Activity Measure Activity Rate Product testing Number of testing hours $79 per testing hour Selling Number of sales calls $1,494 per sales call Order size Number of direct labor- hours $14.60 per direct labor-hour Customer orders Number of customer orders $360 per customer order The managing director of the company would like information concerning the cost of a recently completed order for two companies which are Alfa Company & Delta Company involved in extraction of minerals. The order required 150 direct labor-hours, 18 hours of product testing, and nine sales calls. Required: Prepare a report showing the overhead cost of the order for hard-rock drills according to the activity based costing system. What is the total overhead cost assigned to the order