Question: ABC Company has identified the following cost pools and cost drivers for its activity-based costing system:

Cost Pool 1: Materials Handling - Cost Driver: Number of Material Handling Orders

Cost Pool 2: Machine Setups - Cost Driver: Number of Setups

Cost Pool 3: Quality Control - Cost Driver: Number of Inspections

If Cost Pool 1 has a total cost of $40,000, Cost Pool 2 has a total cost of $60,000, and Cost Pool 3 has a total cost of $30,000, and the number of material handling orders is 500, the number of setups is 200, and the number of inspections is 300, calculate the overhead cost allocated to a specific job that required 10 material handling orders, 4 setups, and 3 inspections.

a) $4,000

b) $6,000

c) $7,000

d) $9,000