The following data regarding the activity-based costing system at the Company Co. is available:

Activity Pool	Base	Budgeted Activity	Budgeted Cost
Machine set up	# of setups	2710	$24804
Orders	# of orders	991	$96484
Shipping	Hours of shipping time	2233	$41621

In addition, prior to adopting an activity based costing system, Company Co. applied overhead based on direct labour hours. The budgeted total labour hours for the year was 54645. If one job required 424 direct labour hours, 39 setups, 50 orders, and 24 hours of shipping time what is the difference between the overhead assigned using the traditional method and ABC?

Select one:

a. $1264

b. $3438

c. $4408

d. $5672