Ivanhoe, Corp. manufactures balloons that it then packages and sells throughout the country. Ivanhoe would like to have a better understanding of its overall budgets, and has decided to implement the use of Activity-Based Costing (ABC). It has decided upon four unique key activities of which to assign activity-based rates to the following Manufacturing Overhead (MOH) costs: quality inspection, $36000 (2400 inspection hours); maintenance, $16500 (2000 maintenance hours); moving and sorting, $12060 (670 pounds of materials); and factory supervisor wages, $58900 (4800 supervisor hours). Ivanhoe will be allocating MOH to two different products: red balloons and blue balloons. Each balloon used the following resources: Red balloons: 1500 inspection hours, 1440 maintenance hours, 410 pounds of materials, and 2420 supervisor hours Blue balloons: 900 inspection hours, 560 maintenance hours, 260 pounds of materials, 2380 supervisor hours How much of the Moving and Sorting MOH will be allocated to the blue balloons? O $10380.00 O $4680.00 O $12060.00 O $7380.00