Quantum Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Overhead Cost Total Activity Assembly $1,192,480 58,000 machine hours Processing orders $62,376 2,300 orders Inspection $115,868 1,660 inspection hours The company makes 440 units of product J71B a year, requiring a total of 1080 machine-hours, 46 orders, and 32 inspection-hours per year. The product's direct materials cost is $28.50 per unit and its direct labor cost is $19.1 per unit. According to the activity-based costing system, the total overhead cost for producing the 440 units of the J710 product is: OA) $24,425.12 OB) $25,685.92 C) $38,225.92