Velshi Printers has contracts to complete weekly supplements required by forty-six customers. For the year 2018, manufacturing overhead cost estimates total $600,000 for an annual production capacity of 12 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: Activity level Cost pool Manufacturing overhead costs Design changes $120,000 Setups 380,000 Inspections 100,000 Total manufacturing overhead costs $600,000 500 design changes 4,000 setups 9,000 inspections During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: Activity Money Managers Hospital Systems 86,000 70,000 Pages Design changes Setups 12 0 17 7 Inspections 26 34 Using pages printed as the only overhead cost driver, what is the manufacturing overhead cost estimate for Money Managers during 2018? O A. $4,784 O B. $3,500 O C. $2,800 O D. $4,300