overhead costs to product lines using activity-based costing. The costs and cost drivers associated with the four overhead activity cost pools follow: Activities Unit Level Batch Level Product Level Facility Level Cost $ 180,000 $ 40,000 $ 20,000 $ 240,000 Cost driver 1,500 labor hrs. 40 setups Percentage of use 12,000 units Production of 800 sets of cutting shears, one of the company’s 20 products, took 200 labor hours and 6 setups and consumed 15 percent of the product-sustaining activities. Required Had the company used labor hours as a company wide allocation base, how much overhead would it have allocated to the cutting shears