15. SpendX Corp. has provided the following data regarding the annual production process of ten different items they manufacture: Activity Cost Pool Assembly ... Processing orders. Inspection ..... Total Cost Total Activity $1,114,920 57,000 machine-hours $47,016 1,800 orders $107,328 1,560 inspection-hours The company makes 430 units of item S78N per year. Each unit requires 3 machine-hours and 5 inspection-minutes. According to the activity-based costing system, the total allocated assembly related overhead for item S78N is: A. $19.56 B. $58.68 C. $25,232.40 O D. $27,697.73 O E. $111,492.00