The controller for Brown Machining has established the following overhead cost pools and cost drivers:

Overhead Cost Budgeted Budgeted Level for Cost Driver Pool Overhead Cost Cost Driver Number of set- Machine set-ups $240,000 200 set-ups ups Units of raw Material handling $90,000 60,000 units material Quality control Number of $48,000 1,200 inspections inspection inspections Other overhead 20,000 machine $160,000 Machine hours costs hours Total $538,000