Benton Company is preparing its annual profit plan. As part of its analysis of the cost of its purchasing activity, management estimates that the $70,500 for purchasing support should be assigned to the individual vendors from the information given as follows:

	Vendor A	Vendor B
Units purchased	185,000	285,000
Purchase orders (annual)	6	24
Number of shipments received	18	72

What is the amount of the purchasing costs that should be allocated to Vendor A, assuming Benton uses units purchased to compute activity-based costs?

$42,750.

$27,750.

$56,400.

$14,100.