Based on the information below, what would be the allocated cost for packaging if Job 100 contains 5,000 units?

Activities

Estimated Activity Overhead Costs

Estimated Activity Allocation Base

Materials Handling - measured by batches

$250,000

2,500 Batches

Mixing - measured by batches

$110,000

2,500 Batches

Packaging - measured by number of units

$75,000

2,500,000 Units

Maintenance - measured by number of setups

$15,000

250 Setups

Total Manufacturing Overhead

$450,000

Question 16 options:

$150

$100

$250

$200