Shaver Co. manufactures a variety of electric razors for men and women. The company's plant is partially automated. Listed below is cost driver information used in the product-costing system:

Overhead Cost Pool	Budgeted Overhead Cost			Budgeted Cost Driver Level		Cost Driver
Machinery depreciation/maintenance	$	198,352		28,336		Machine hours
Factory depreciation/utilities/insurance		141,680		28,336		Machine hours
Product design		478,140		43,400		Hours in design
Material handling		1,963,500		231,000		Pounds of raw materials

In addition, Shaver expects to spend $566,720 for 8,096 direct labor-hours. Two current product orders had the following requirements:

	Mens Razors			Womens Razors
Units produced and sold		20,000			23,000
Direct labor hours		40			50
Pounds of raw materials		787			677
Hours in design		30			33
Machine hours		64			49

Using ABC, how much batch-level overhead is assigned to the current order for Women's Razors based on pounds of raw materials?

Multiple Choice

• $5,995.

• $5,754.

• $5,416.

• $17,165.

• $7,866.