Use the information from the following table:

Cost Pool	Total Cost	Allocation Base	Units
"A"	$120,000	# of purchase orders	2,000
"B"	$85,000	# of inspections	5,000
"C"	$120,000	# direct labour hours	24,000
"D"	$75,000	# machine hours	15,000

Job #592 involved 25 purchase orders, 12 inspections, 150 direct labour hours, and 200 machine hours. How much manufacturing overhead cost will be assigned using activity-based costing?

a.

$732

b.

$10,204

c.

$13,058

d.

$3,454