Columbus Company provides the following ABC costing information:

Activities	Total Costs	Activity dash cost drivers
Labor	$500,000	10,000 hours
Gas	$40,000	5,000 gallons
Invoices	$40,000	2,500 invoices
Total costs	$580,000

The above activities used by their three departments are:

	Lawn Department	Bush Department	Plowing Department
Labor	3,200 hours	1,300 hours	5,500 hours
Gas	1,900 gallons	1,000 gallons	2,100 gallons
Invoices	1,100 invoices	100 invoices	1,300 invoices

How much of the total cost will be assigned to the Plowing Department?

A. 580,000 B. 193,333 C. 192,800 D. 312,600

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