Assume a company is conducting a time-driven activity-based costing study in its Purchasing Department. To aid the study, the company provided the following data regarding its Purchasing Department and three of its many jobs:

Number of employees	14
Average annual salary per employee	$ 39,312
Weeks of employment per year	52
Hours worked per week	40
Practical capacity percentage	90%

	Requisition Processing	Bid Evaluation	Inspection
Minutes per unit of the activity	25	15	45

	Job A	Job B	Job C
Number of requisitions processed	9	5	6
Number of bid evaluations	8	3	4
Number of inspections	6	2	8

How much cost would be assigned from the Bid Evaluation activity to Job A? (Do not round your intermediate calculations.)

Multiple Choice

$40.00

$42.00

$43.00

$45.00