Materials Handing Costs are $12,000. Setup costs are $21,000. There were 240 material moves and 15 setups. product A required 180 material moves, and product B used the rest of the material moves. Product A required 9 setups. product B used the rest of the setups. Using either method, how much total cost would be allocated to Product A? Options: A:$9,000 B:$12,600 C:$21,600 D:$1,400