The following budget data were collected for a manufacturing firm: Component of Overhead cost # drivers Machine- $60,000 2000 machine related costs hours Production $100,000 100 batches line re-tooling Adjustments $20,000 5,000 during adjustments assembly Total overhead $60,000 The firm will manufacture a batch of 100 units. The direct cost per unit is estimated to be $30 per unit and the batch will require 20 machine hours and 500 adjustments. Required: Estimate the full cost of the batch