Benton Company is preparing its annual profit plan. As part of its analysis of the cost of its purchasing activity, management estimates that the $61,500 for purchasing support should be assigned to the individual vendors from the information given as follows:

	Vendor A	Vendor B
Units purchased	155,000	255,000
Purchase orders (annual)	7	28
Number of shipments received	21	84

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

• $49,200.

• $23,250.

• $12,300.

• $38,250.