Information: Printex Printers has contracts to complete weekly supplements required by forty-six customers. For the year 2021, manufacturing overhead cost estimates total $504,000 for an annual production capacity of 12 million pages.

For 2021 Printex Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:

Cost pool Manufacturing overhead costs Activity level

Design changes $72,000 300 design changes

setups 384,000 5000 setups

Inspections 48,000 8000 inspections

Total manufacturing over head costs $504,000

During 2021, two customers, school districts and Journal publishers, are expected to use the following printing activity.

Activity School District Journal Publishers

Pages 60,000 76,000

Design changes 10 0

Setups 20 10

Inspections 30 38

Using pages printed as the only overhead cost driver, what is the manufacturing overhead cost estimate for School Districts during 2021?

$2,100

$3,000

$3,600

$2,520