The controller established the following overhead cost pools and cost drivers:

Overhead Cost Pool	Budgeted Overhead	Cost Driver	Estimated Cost Driver Level
Machine setups	$207,000	# of setups	180 setups
Material handling	138,000	# of pounds	12,000
Quality control	245,000	# of inspections	1,000 inspections
Other overhead cost	220,000	# of machine hrs	20,000 machine hrs

An order of steel tubing used the following amounts of the cost drivers:

# of setups 12

# of pounds 700

# of inspections 20

# of machine hours 900

Answer and Show Work:

1. Using volume-based costing and rounding POHR computation to nearest cent, how much overhead is assigned to the order based on machine hours as a single cost driver?

Overhead assigned to the order using MH:

2. Using ABC costing, how much total overhead is assigned to the order?

Overhead assigned to the order using ABC: