Columbus Company provides the following ABC costing information:

Activities	Total Costs	Activity cost drivers
Labor	$328,000	8,000 hours
Gas	$16,000	4,000 gallons
Invoices	$180,000	7,500 invoices
Total costs	$524,000

The above activities used by their three departments are:

	Lawn Department	Bush Department	Plowing Department
Labor	2,700 hours	1,200 hours	4,100 hours
Gas	1,700 gallons	1,000 gallons	1,300 gallons
Invoices	1,100 invoices	100 invoices	6,300 invoices

How much of invoice cost will be assigned to the Bush Department?

A. $26,400

B. $151,200

C. 2,400

D. $180,000