Bertsche Enterprises makes a variety of products that it sells to other businesses. The companys activity-based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that ABC system are listed below:

Activity Cost Pool	Activity Measure	Activity Rate
Supporting assembly	Direct labor-hours (DLHs)	$	3.20	per DLH
Processing batches	Number of batches	$	103.80	per batch
Processing orders	Number of orders	$	98.65	per order
Serving customers	Number of customers	$	1,488.00	per customer

The cost of serving customers, $1,488.00 per customer, is the cost of serving a customer for one year.

Yousif Corporation buys only one of the companys products which Bertsche Enterprises sells for $25.00 per unit. Last year Yousif Corporation ordered a total of 900 units of this product in 3 orders. To fill the orders, 11 batches were required. The direct materials cost is $8.20 per unit and the direct labor cost is $7.65 per unit. Each unit requires 0.40 DLHs.

According to the ABC system, the total cost of the activity "Supporting assembly" for this customer this past year was closest to:

Multiple Choice

$2,880.00

$1.28

$360.00

$1,152.00