Augustine Associates is a CPA firm that offers assurance and consulting services. The firm uses an activity-based costing system and has developed the following activity pool cost rates: Activity cost rool Activity Rate Audit Testing 77 per hour of staff time per hour of partner Tax Planning Itime Report preparation 48 per report Cost and activity data related to two clients is as follows: 300 Client 867 Client 928 Number of staff hours 21 85 Number of partner hours 14 23 Number of reports 9 26 How much overhead cost would be allocated to Client 867 using the activity-based costing system? Select one: O A $20,942 OB $425 C. $6249 OD $18,700