Hardware Company sells its products for $55 per unit. The firm's Cost of Goods Sold ratio is 60% of revenues. Hardware Company currently estimates that total customer support costs equal 35% of customer revenues. Hardwares two customers are Super Store and Mid-Size. Super Store purchased 18,000 units and Mid-Size purchased 4,600 units. Hardwares management accountant who has gathered the following ABC rate and activity information: ABC Cost Rate Super Store Mid-Size Purchase Orders $ 235 per purchase order 83 249 Deliveries $ 129 per delivery 792 396 Inspections $ 144 per inspection 1,237 792 Customer Visits $ 110 per customer visit 313 100 What is the amount of support cost allocated to Mid-Size Company using the Activity Based Costing (ABC) system?

$ 234,647

B.

$ 58,515

C.

$ 82,847

D.

$ 334,231A