Rocket Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing. has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below. Activity Material handling Cost $ 228,000 Cost Driver Number of parts Material insertion 2,478,000 Automated machinery 843,000 Finishing 173,000 Direct labor hours Packaging 173,000 Number of parts Machine hours Orders shipped Total $3,895,000 The following information pertains to the three product lines for next year: Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labor hours per unit Economy 10,300 Standard 5,300 Deluxe 2,300 1,030 530 230 10 15 25 2 4 6 3 3 3 Assume that Rocket is using a volume-based costing system, and the preceding overhead costs are applied to all products on the basis of direct labor hours. The overhead cost that would be assigned to the Deluxe product line is closest to: Multiple Choice