The Gardenview Corporation Has Identified the Following Overhead Costs and Activity

Multiple Choice

The Gardenview Corporation has identified the following overhead costs and activity drivers for next year: $$\begin{array}{l}\begin{array} { c c c c } \text { Overhead Item } & \begin{array} { c } \text { Expected } \\\text { Cost }\end{array} & \text { Activity Driver } & \begin{array} { c } \text { Expected } \\\text { Ouantity }\end{array} \\\hline \text { Setup costs } & \$ 200,000 & \text { Number of setups } & 250 \\\text { Ordering costs } & 80,000 & \text { Number of orders } & 1,600 \\\text { Maintenance } & 400,000 & \text { Machine hours } & 2,000 \\\text { Power } & 40,000 & \text { Kilowatt hours } & 40,000\end{array}\\\\\text { The following are two of the jobs completed during the year: }\\\begin{array} { l c c } & \text { Job 6A } & \text { Job 8B } \\\text { Direct materials } & \$ 3,000 & \$ 4,000 \\\text { Direct labor } & \$ 2,800 & \$ 4,800 \\\text { Units completed } & 100 & 160 \\\text { Direct labor hours } & 50 & 80 \\\text { Number of setups } & 1 & 4 \\\text { Number of orders } & 4 & 5 \\\text { Machine hours } & 20 & 25 \\\text { Kilowatt hours } & 30 & 50\end{array}\end{array}$$ The company's normal activity is 2,000 direct labor hours.
If the number of setups is used to assign setup costs, the amount of setup costs assigned to Job 6A would be

A) $1,600.
B) $1,000.
C) $800.
D) $1,680.