Activity Based Costing

The controller for Alabama Cooking 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	172,500	# of machine hrs	11,500 machine hrs

An order of 800 barrels of cooking oil used:

# of setups	14
# of barrels	800
# of inspections	22
# of machine hours	1,100

Required: (a) 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.)

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

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

(show work)