Leber Enterprises makes a variety of products that it sells to other businesses. The companys activity-based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that ABC system are listed below:

Activity Cost Pool	Activity Measure	Activity Rate
Supporting assembly	Direct labor-hours (DLHs)	$	5.65	per DLH
Processing batches	Number of batches	$	180.00	per batch
Processing orders	Number of orders	$	68.55	per order
Serving customers	Number of customers	$	2,423.00	per customer

The cost of serving customers, $2,423.00 per customer, is the cost of serving a customer for one year. Solecki Corporation buys only one of the companys products. The details of last years purchases of this product are listed below:

Number of units purchased		900	units
Number of batches		4	batches
Number of orders		1	order
Direct labor-hour requirement		0.20	DLHs per unit
Selling price	$	30.00	per unit
Direct materials cost	$	6.65	per unit
Direct labor cost	$	3.85	per unit

According to the ABC system, the total overhead cost for this customer this past year was closest to:

Multiple Choice

$9,450.00

$1,805.55

$4,228.55

$13,678.55