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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

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 PoolBudgeted Overhead CostBudgeted Cost Driver LevelCost DriverMachinery depreciation/maintenance$169,00824,144Machine hoursFactory depreciation/utilities/insurance120,72024,144Machine hoursProduct design858,20036,600Hours in designMaterial handling1,245,000150,000Pounds of raw materials

In addition, Shaver expects to spend $482,880 for 8,048 direct labor-hours. Two current product orders had the following requirements:

Men's RazorsWomen's RazorsUnits produced and sold24,00030,000Direct labor hours4050Pounds of raw materials550440Hours in design3033Machine hours6853

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

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