The New Bridge Would Require 14 Piers to Support It

Multiple Choice

The new bridge would require 14 piers to support it and it was known that each time a pier is sunk into the harbor it would take 30 man hours of labor at $50 per hour.An activity-based costing of the entire pier system results in a total labor cost of:

A) $19,500.
B) $21,000.
C) $22,500.
D) $24,000.