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Assume a service company has implemented an activity - based costing system with five activities as shown below: table [ [ Activity Cost Pool

Assume a service company has implemented an activity-based costing system with five activities as shown below:
\table[[Activity Cost Pool (Activity Measure),Total Cost Total Activity,],[Customer deliveries (Number of deliveries),$400,000,8,000 deliveries],[Manual order processing (Number of manual orders),$280,000,5,000 manual orders],[Electronic order processing (Number of electronic orders),$150,000,15,000 electronic orders,],[Line item picking (Number of line items picked),$450,000375,000 line items,],[Other organization-sustaining costs (None),$300,000,]]
The company serves numerous customers, two of which include Hospital A and Hospital B. The activity demands pertaining to these two customers are as follows:
\table[[,Activity],[Activity Measure,Hospital A,Hospital B,],[Number of deliveries,10,25,],[Number of manual orders,0,29,],[Number of electronic orders,15,0,],[Number of line items picked,120,250,]]
How much cost would be assigned from the Manual Order Processing activity to Hospital B?
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