Metal Works Corporation has a significant level of manufacturing overhead. After preparing their budget for the next year, management expects the following overhead costs (the cost driver for each overhead cost pool is also shown):

Activity	Total Cost	Cost Driver
Maintenance	$25,000	Machine hours
Materials receiving	60,000	Shipments received
Machine setups	10,000	# of setups
Inspection	24,000	# of inspections

The expected activity for the year for various cost drivers is:

Direct Labor Hours	40,000
Machine-hours	12,500
Shipments Received	5,000
Setups	100
Quality inspections	8,000

The company is considering accepting a significant production contract. Estimates for the contract are as follows:

Direct materials	$120,000
Direct labor (800 hours)	$160,000
Number of material shipments received	250
Number of inspections	400
Number of setups	10
Number of machine-hours	1,500

NOTE: Round all per-unit costs to nearest cent.

How much overhead should be allocated to the contract based on Activity-Based Costing?

Group of answer choices

A. $4,800

B. $8,200

C. $2,380

D. $5,300