The controller for Alaska Avocado Oil Co. established the following overhead cost pools and cost drivers:

Overhead Cost Pool

Budgeted Overhead

Cost Driver

Estimated Cost Driver Level

Machine setups

$186,000

# of setups

120 setups

Material handling

124,800

# of barrels

7,800 barrels

Quality control

316,200

# of inspections

1,020 inspections

Other overhead cost

173,000

# of machine hrs

10,000 machine hrs

An order of 800 barrels of avocado oil used:

# of setups

14

# of barrels

800

# of inspections

22

# of machine hours

1,100

Required:

(1) What is the overhead rate per machine hour if the number of machine hours is used as a single cost driver under traditional costing system? (Round your intermediate calculation to the nearest cent and final answer to the nearest whole dollar.)

(2) Using volume-based costing, how much overhead is assigned to the order based on machine hours as a single cost driver?

(3) Using ABC costing, how much total overhead is assigned to the order?