Engelhardt, Inc., a law consulting firm, has been using a single predetermined overhead allocation rate with direct labor hours as the allocation base to allocate overhead costs. The direct labor rate is $40 per hour. Ted Heath, the president of Engelhardt, decided to develop an ABC system to accurately allocate the indirect costs. He identified two activities related to the total indirect costs-travel and information technology (IT) support. The other relevant details are given below: Estimated quantity Estimated costs of allocation base Activity Travel IT Support ect labor hours Total Allocation base Miles driven $77,000 55,000 $132,000.00 3,500 miles 1,250 DLHr During the current month, Engelhardt's consultants spent 150 labor hours for Cunningham, Inc. The job required the professionals to travel 400 miles in total. Determine the total cost of the consulting job using the ABC system. O A. $6,600 B. $6,000 O C. $1,760 D. $21,400