Shaker Stairs Co. designs and builds factory-made premium wooden stairways for homes. The manufactured stairway components (spindles, risers, hangers, hand rails) permit installation of stairways of varying lengths and widths. All are of white oak wood. Budgeted manufacturing overhead costs for the year 2020 are as follows. Overhead Cost Pools Amount Purchasing $75,000 Handling materials 82,000 Production (cutting, milling, finishing) 210,000 Setting up machines 100,000 Inspecting 96.000 Inventory control (raw materials and finished goods) 126,000 Utilities 450,000 Total budgeted overhead costs $1,139.000 For the last 4 years, Shaker Stairs Co. has been charging overhead to products on the basis of machine hours For the year 2020 100,000 machine hours are budgeted Jeremy Nolan, owner-manager of Shaker Stairs Co, recently directed his accountant, Bill Seagren, to implement the activity-based costing system that he has repeatedly proposed. At Jeremy Nolan's request, Bill and the production foreman identify the following cost drivers and their usage for the previously budgeted overhead cost pools