Kelvin LLC produces kayaks. Overhead information is gathered with respect to a computer driven saw setups, number of setups, quality control, number of quality control inspections. Total overhead costs for the operation of the computer driven saw are $150,000. $120,000 in set up and $30,000 in quality control. There were 3000 inspectors. There were 300 kayaks produced. The quality control overhead applied was: a. $3000 b. $3600 c. Neither A nor B