A.) $28,000

B.) $10,000

C.) $34,950

D.) $13,500

Pro Tool Company expects to produce 16,000 total units during the current period. The costs and cost drivers associated with four activity cost pools are given below: ACTIVITIES: UNIT BATCH PRODUCT FACILITY Cost Cost Driver LEVEL $28,000 2,000 labor hrs LEVEL $36,000 200 set ups LEVEL $9,000 % of use LEVEL $160,000 16,000 units Production of 1,000 units of an auto towing tool required 300 labor hours, 12 setups and consumed 30% of the product sustaining activities. How much total overhead cost will be allocated to this product if the company allocates overhead using a single overhead allocation rate based on direct labor hours? (Do not round intermediate calculations.)