McMorris, Inc. incurs overhead cost of $120,000 per year which is shared by three products: Rockers, Easy Chairs, and Benches. Rockers occupies 15,000 square feet and has 160 employees. Easy Chairs occupies 6,000 square feet and has 90 employees. Benches occupies 4,000 square feet and has 50 employees. If overhead is allocated based on square footage, the amount allocated to Easy Chairs is: Select one a $9,500 b. $28,800 c. $36.000 d. $40,000