Activities	Total Costs	Activity-cost drivers
Labor	$392,000	8,000 hours
Gas	$30,000	5,000 gallons
Invoice	$180,000	7,500 invoices
Total cost	$602,000

	Lawn Dept	Bush Dept	Plowing Dept
Labor	2,600 hours	1,300 hours	4,100 hours
Gas	$1,800 gallons	1,000 gallons	2,200 gallons
Invoice	$1,600 invoice	100 invoices	5,800 invoices

How much of the Invoices cost will be assigned to the Plowing Department?

A) 98,400 invoices

B) 52,800 invoices

C) 139,200 invoices

D) 38,400 invoices