Lindenmuth Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:

Lindenmuth Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees	28
Average salary per employee	$38,400
Weeks of employment per year	50
Minutes available per week (40 hours 60 minutes)	2,400
Practical capacity percentage	80%

Activity Data:	Processing Orders	Preparing Deliveries	Handling Returns
Minutes per unit of the activity	20	26	46

Cost Object Data:	Customer A	Customer B	Customer C
Number of orders processed	31	19	8
Number of deliveries prepared	18	10	7
Number of returns handled	1	1	1

On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer C would be closest to:

Multiple Choice

$155.20

$18.40

$72.80

$64.00