Happy Valley Land and Snow Company provides the following ABC costing information: Activities Total Costs Labor hours $320,000 Activity-cost drivers 8,000 hours 6,000 gallons 2,500 invoices Gas $36,000 $40,000 Invoices Total costs $396,000 The above activities used by their three departments are: Labor hours Lawn Department Bush Department Plowing Department 2,500 hours 1,200 hours 4,300 hours 1,500 gallons 800 gallons 3,700 gallons 1,600 invoices 400 invoices 500 invoices Gas Invoices How much of the labor cost will be assigned to the Lawn Department? Select one: a. S100,000 b. $25,600 c. $40,000