A manufacturing company identifies four activity cost pools: Setup, Machining, Quality Control, and Batch-Level Activities. The total overhead costs are $500,000, and the cost drivers for each activity are as follows:

Setup: Number of setups (estimated at 80 setups)

Machining: Number of machine hours (estimated at 10,000 hours)

Quality Control: Number of inspections (estimated at 200 inspections)

Batch-Level Activities: Number of batches (estimated at 40 batches) Allocate the overhead costs to each activity using activity-based costing with multiple cost drivers and batch-level activities.