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Sheen Co. manufacturers laser printers. It has outlined the following overhead cost drivers: Overhead Costs Pool Cost Driver Overhead Cost Budgeted Level for Cost Driver

Sheen Co. manufacturers laser printers. It has outlined the following overhead cost drivers:

Overhead Costs PoolCost DriverOverhead CostBudgeted Level for Cost Driver
Quality controlNumber of inspections720001200
Machine operationMachine hours154,0001,000
Materials handlingNumber of batches180040
Miscellaneous overhead costDirect labor hours580005800

Sheen Co. has an order for 1,000 laser printers that has the following production requirements:

Number of inspections180
Machine hours245
Number of batches5
Direct labor hours780


Using activity-based costing, applied quality control factory overhead for the 1,000 laser printers order is:


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