Benton Company is preparing its annual profit plan. As part of its analysis of the cost of its purchasing activity, management estimates that the $67,500 for purchasing support should be assigned to the individual vendors from the information given as follows: Units purchased Purchase orders (annual) Number of shipments received Vendor A 175,000 5 15 Vendor B 275,000 20 60 What is the amount of the purchasing costs that should be allocated to Vendor B, assuming Benton uses number of shipments received to compute activity-based costs? $13,500 $26,250 O $41,250 O $54,000