Wright Ltd uses an Activity-based Costing (ABC) system to manufacture tractor metal parts. The following budget information relates to Wright Ltd for next year:

Activity	Activity Cost pool ()	Activity Cost driver	Annual number of activity cost drivers
Operating machinery	660,000	Machine hours	110,000
Maintaining machinery	80,000	Maintenance hour	1,600
Setting-up machinery	256,000	Machinery set-up	8,000
Purchasing materials	59,850	Purchase order	450
Controlling quality	104,500	Quality inspection	5,500
Total	1,160,350

An order from a customer for 80,000 units of parts caused 14,500 hours of machining, 22 maintenance hours, 20 machinery set-ups, 35 purchase orders, and 12 quality inspections. The order used 50,000 of materials and 65,000 of direct labour.

The amount of production overheads attached to this order by the ABC system is:

	a.	93,623
	b.	50,444
	c.	72,816
	d.	87,220