Columbus Company provides the following ABC costing information: Activities Labor Gas Invoices Total costs Total Costs $392,000 $10,000 $40,000 $442,000 Activity. - cost drivers 8,000 hours 5,000 gallons 2,500 invoices The above activities used by their three departments are: Labor Gas Lawn Department 3,200 hours 1,700 gallons Bush Department 1,200 hours 800 gallons Plowing Department 3,600 hours 2,500 gallons O A. $181,000 O B. $147,333 O C. $197,400 O D. $442,000 Invoices 1,300 invoices 200 invoices 1,000 invoices How much of the total cost will be assigned to the Plowing Department