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.If the number of labour hours is used to assign labour costs from the cost pool,what is the amount of overhead cost to be assigned to Product A?

A) $8,000
B) $9,600
C) $32,000
D) $58,000