Quantum Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Overhead Cost Total Activity Assembly $ 1,114,920 57,000 machine hours Processing orders $ 47,016 1,800 orders Inspection $ 107,328 1,560 inspection hours The company makes 340 units of product J71B a year, requiring a total of 980 machine-hours, 36 orders, and 22 inspection-hours per year. The products direct materials cost is $27.50 per unit and its direct labor cost is $18.10 per unit. According to the activity-based costing system, the total overhead cost for producing the 340 units of the J71B product is:

Multiple Choice

• $15,504.00

• $30,972.72

• $37,126.72

• $21,622.72

• $17,957.92