Folsom Bakery sells birthday cakes and dessert cakes in bulk to grocery stores. The accountant for Folsom Bakery identified the following annual information in preparation for an activity-based costing system. Activity Allocation Base Purchasing Number of purchase orders Processing Number of units processed Sales Number of sales orders The annual activity level for each type of cake is as follows: Overhead Cost $82,500 $198,000 $49,500 Total Activity Level 6.875 24,750 4,950 Birthday Cakes Dessert Cakes 4,875 2,000 Number of purchase orders Number of units processed 20,000 Number of sales orders 3,950 What is the overhead amount allocated to birthday cakes for the year related to the purchasing activity? O $72,000 O $5500 $24,000 O $258.000 4,750 1,000