Baked-Potato Soup Company has an activity cost pool related to customer development. The cost driver is the revenue billed. The estimated overhead for the cost pool of Customer Development is $200,000, and the estimated billed revenue is $4,000,000. If Good-Lunch customer had billed revenues of $500,000, the customer development costs applied would be _____.

A. $25,000

B. $50,000

C. $75,000

D. $100,000

E. none of the above

Monkeys Uncles, CPAs, has Administration as a cost pool. The cost driver for Administration is the number of partner hours. The estimated overhead is $300,000, and the estimated number of partner hours is 3,000. If the Barrel of Fun audit required 200 partner-hours, the administrative costs applied to the audit would be _____.

A. $10,000

B. $20,000

C. $30,000

D. $40,000

E. none of the above