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FeetBeat is a company producing and selling three models of electronic watches: the FB100, the FB500, and the FB1000. To support the production of these models, the company relies on two service departments: 0 Planning is in charge of organizing labor hours; and - Maintenance ensures that machines are always in good working condition. Salma, the management accountant of FeetBeat, gathered in the following table the costs accumulated in October: Nature Planning Maintenance FB-100 FB500 FB-1000 Materials 0.00 37,000.00 120,000.00 175,050.00 63,765.00 Labor 60,000.00 55,500.00 60,000.00 175,050.00 49,595.00 Depreciation 10,000.00 92,500.00 20,000.00 0.00 28,340.00 Services 30,000.00 0.00 0.00 0.00 0.00 Accumulated 100,000.00 185,000.00 200,000.00 350,100.00 141,700.00 In addition, she also gathered the following information about the activity in the production plant: Activity Planning Maintenance FB-100 FB-500 FB-1000 Machine hoursl 40.00 160.00l 600.00 2,200.00 1,200.00 Labor hours 10.00 150.00 300.00 300.00 250.00 Associating the appropriate allocation base to each cost pool, applying the sequential (step-down) allocation method to compute allocation rates, and starting by allocating Planning to the products, what is the total cost of production of FB-500 in October? (1 point) O a. 489,757.82 O b. 490,'| 00.00 0 C. 441,090.00 0 d. 1 40,000.00 0 e. 470,052.46