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: Units purchased Purchase orders (annual) Number of shipments received Vendor A 185,000 6 18 Vendor B 285,000 24 72 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? 0 $42,750 $56,400 $27,750 $14,100