Assume a company incurs $197.000 of customer service salaries. The employees in the Customer Service Department spend their time performing four activities as follows: 40% of their time is spent in "Problem Resolution." 25% of their time is spent in "New Account Setup." 20% of their time is spent in Payment Processing." and 15% is spent in "Other activities. In the company's activity-based costing system, how much of the customer service salaries would be allocated to the "New Account Setup activity? ( ) O $78,800 $39,400 $128,050 () $49,250