Columbus Company provides the following ABC costing information: Activities Total Costs Activity-cost drivers Labor $490,000 10,000 hours Gas $18,000 3,000 gallons Invoices $56,000 3,500 invoices Total costs $564,000 The above activities used by their three departments are: Lawn Department Bush Department Plowing Department Labor 2,800 hours 1,400 hours 5,800 hours Gas 1,800 gallons 900 gallons 300 gallons Invoices 1,600 invoices 300 invoices 1,600 invoices How much of the total cost will be assigned to the Plowing Department?

A.

$188,000

B.

$564,000

C.

$311,600

D.

$173,600