Fidelity Stereo Company has provided the following information regarding its activity - based costing system: - Purchasing department costs are allocated based on purchase orders, and the predetermined overhead allocation rate is $75 per purchase order. - Assembly department costs are allocated based on the number of parts used, and the predetermined overhead allocation rate is $4 per part. - Packaging department costs are allocated based on the number of units produced, and the predetermined overhead allocation rate is $4 per unit produced. A. $283,000 B. $288,240 C. $381,000 D. $378,000