Consolidated Yarns and Knits produces knitted jersey fabrics and two of their products are produced in their Entenhausen facility. These two fabrics are of identical construction, but they are made from different yarns: one is made from a den 100 f 24 polyester yarn, the other from a den 100 f 23 Kevlar yarn. The Kevlar yarn is quite abrasive, causing knitting needles to wear out much faster. This results in higher downtime, more maintenance time for changing the needles, and higher auxiliaries costs for replacing needles. Downtime, maintenance cost, and auxiliaries are considered manufacturing overhead in this plant, and the total cost for these items in the plant is S18,000 each month. The following information is known about the products Monthly Production Product Sets of Needles Maintenance Preventive Cleanings 10 Polvester Knit Kevlar Knit Cost per pool Hours 80 240 10,000.00 250,000 yod 200,000 yd 20 Using the monthly production to allocate the complete overhead, what would be the monthly overhead cost for the polyester knit? Select one O a. $18,000.00 O b. SO Oc. $O.072 d. $10,000.00 O e. $8,000.00