Quantum Corporation Has Provided the Following Data from Its Activity-Based

Multiple Choice

Quantum Corporation has provided the following data from its activity-based costing system: The company makes 340 units of product J71B a year,requiring a total of 980 machine-hours,36 orders,and 22 inspection-hours per year.The product's direct materials cost is $27.50 per unit and its direct labor cost is $18.10 per unit.According to the activity-based costing system,the total overhead cost for producing the 340 units of the J71B product is:

A) $15,504.00
B) $30,972.72
C) $37,126.72
D) $21,622.72
E) $17,957.92