During a Recent Accounting Period, Marty's Shipping Department Processed 26

Multiple Choice

During a recent accounting period, Marty's shipping department processed 26 orders. Each order typically takes four hours to complete; however, the average time increased to five hours because of various departmental inefficiencies. If shipping labour is paid $14 per hour, the company's non-value-added cost would be:

A) $14.
B) $56.
C) $364.
D) $1,456.
E) $1,820.