ErnstingPrinters has contracts to complete weekly supplements required by forty-six customers. For the year 2022, manufacturing overhead cost estimates total $420,000 for an annual production capacity of 1,200,000 pages. For 2022, Ernsting Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:

Cost pool	Manufacturing overhead costs	Activity level
Design changes	$60,000	300 design changes
Setups	320,000	5,000 setups
Inspections	40,000	8,000 inspections
Total manufacturing overhead costs	$420,000

During 2022, two customers, Wealth Managers and Health Systems, are expected to use the following printing services:

Activity	Wealth Managers	Health Systems
Pages	60,000	76,000
Design changes	10	0
Setups	20	10
Inspections	30	38

Using activity-based costing to allocate overhead costs, what is the total manufacturing overhead cost estimate for Wealth Managers during 2022?

a.$5,096

b.$3,250

c.$6,850

d.$4,020

e.$3,430