Happy Valley Land and Snow Company provides the following ABC costing information: Total Costs Activities drivers Activity-cost $320,000 8,000 Labor hours hours $36,000 6,000 Gas gallons $40,000 2,500 Invoices invoices Total costs $396,000 The above activities used by their three departments are: Lawn Department Bush Department Plowing Department Labor hours 2,500 hours 1,200 hours 4,300 hours 1,500 gallons 800 gallons 3,700 gallons Invoices 1,600 invoices 400 invoices 500 invoices Gas How much of invoice cost will be assigned to the Bush Department? Select one: a. $25,600 b. $6,400 c. $8,000 O d. $40,000