Yang Manufacturing Company Manufactures Two Products (A and B) -Refer to the Figure

Multiple Choice

Yang Manufacturing Company manufactures two products (A and B) . The overhead costs ($58,000) have been divided into three cost pools that use the following activity drivers:
$\begin{array}{ccrr}&&\text { Number of Labour }\\ \underline{\text { Product }}&\underline{\text { Number of Orders }} & \underline{\text { Transactions }} & \underline{\text { Labour Hours }}\\\text { A } & 15 & 50 & 500 \\\text {B} & 10 & 150 & 2,000 \\\\\text { Cost per pool } & \$ 10,000 & \$ 8,000 & \$ 40,000\end{array}$

-Refer to the figure.What is the allocation rate per labour transaction using ABC?

A) $16
B) $40
C) $8,000
D) $29,000