The following overhead cost information is available for the Hutton Corporation, a manufacturer of computer monitors:

Allocation Base Overhead Cost Number of purchase orders 5 450 000 Number of shipments of material 150 000 Machine setups Number of setups 350 000 Direct labour hours 175 000 Quality control Number of inspections 125 000 Purchase orders 10 Shipments of material received 15 Machine setups 5 Direct labour assembly hours 53 Inspections 6