Velshi Printers has contracts to complete weekly supplements required by forty-six customers. For the year 2018, manufacturing overhead cost estimates total $2,600,000 for an annual production capacity of 20 million pages. For 2018 Velshi 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 Design changes Setups Inspections Total manufacturing overhead costs Manufacturing overhead costs $200,000 Activity level 300 design changes 2,000 setups During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: 2,300,000 100,000 $2,600,000 8,000 inspections A. $7,012.50 B. $26,108.33 C. $35,800.00 D. $16,758.33