Duckburg Knitting Corporation is housed in one building, and the total building costs for the most recent fiscal period were $24,000.00. The space is allocated as follows: Administration 9,000 ft2, Sales 6,000 ft2, and Factory Operations 30,000 ft2. How much of the building cost should be classified as manufacturing cost?

Select one:

a. $3,200.00

b. $16,000.00

c. none

d. $24,000.00

e. $4,800.00