Escau Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based rosting system: Distribution of Resource Consumption: The activity measures for the activity cost pools for the year are as follows: To the nearest whole dollar, what is the total cost that would be allocated to a customer who placed eight orders in a year? To the nearest whole dollar, what is the total cost that would be allocated to a customer who placed eight orders in a year? a. $16,947 b. $397 c. $20,000 d. $16,550