Augustine Associates is a CPA firm that offers assurance and consulting services. The fim uses an activity-based costing system and has developed the foilowing activity pool cost rates Activity cost po Audit Testing Tax Planning Report preparation Activity.rate 300 per hour of partner ime 48 per epot Cost and activity data related to two dlients is as follows Client 867 21 Client 928 85 Number of staff hours Number of partner hours Number of reports 14 23 26 How much overhead cost would be allocated to Client 867 using the activity-based oosting system OA $6.249 OB $425 . $18.700 O D. $20,942