The controller for Tamale Cooking Oil Co$.$ established the following overhead cost pools and cost drivers:

Overhead Cost PoolBudgeted

OverheadCost DriverEstimated Cost

Driver LevelMachine setup$$14,300$# of setups$11$ setupsMaterials handling$$12,480$# of barrels$780$ barrelsQuality control$$31,620$# of inspections$102$ inspectionsMachine utilities$/$ maintenance$$17,250$# of machine hours$1,150$ machine hours

An order of $80$ finished barrels of cooking oil used:

Machine setups$1$ setupMaterials handling$82$ barrelsQuality inspections$10$ inspectionsMachine hours??? machine hours

If the company uses activity$-$based costing and the total overhead charged to the order was $$7,182,$ how many machine hours were used to complete the order?

Select one:

a$.$

$479$

b$.$

$98$

c$.$

$109$

d$.$

$118$