Books and Brew (BB) is a large city bookstore that sells books and music CDs, and also has a cafe. Prior to this year, BB used a single-driver system to allocate its operating cost to each of its three product lines, using the number of items sold as the single cost driver But BB's management was concerned that this allocation system was not providing the best information for making its many pricing decisions. BB's budgeted operating costs for 2021 were as follows: $500,000 $443,000 Purchasing department Receiving department Shelf-stocking employee salaries Cashiers and floor employee salaries $453,000 $103,000 The following is budgeted 2021 information for BB's three product lines: Books CDs Cafe Revenue $3,729,000 $2,360,000 $786,000 $2,570,000 $1,745,000 $575,000 2,710 2,460 2,010 Cost of merchandise Number of purchase orders placed Number of deliveries received Hours of shelf stocking time 1,580 1,900 1,430 14,900 14,700 10,400 123,000 110,000 279,000 Number of items sold If BB decided to use an activity-based costing system to allocate its operating costs in 2021, how much would be allocated to the cafe? For cashiers and floor employee salaries, use number of items sold as the cost driver; for the other three cost categories, it should be clear what the appropriate drivers are