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
Quality control	Number of inspections	$	73,000				1,000
Machine operation	Machine hours		149,000				1,000
Materials handling	Number of batches		1,800				40
Miscellaneous overhead cost	Direct labor hours		56,000				5,600

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

Number of inspections	255
Machine hours	220
Number of batches	6
Direct labor hours	730

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

Multiple Choice

• $7,300.

• $18,155.

• $18,615.

• $270.

• $32,780.