Mirkle Corporation uses the following activity rates from its activity-based costing system to allocate overhead costs to products:

Activity	Activity Rate
Assembly	$ 5.86	per direct labor hour
Processing	$ 64.68	per customer order
Setup	$ 82.14	per setup

Actual activity usage for one of the companys products follows

	Product P59G
Number of direct labor hours	233
Number of customer orders	41
Number of setups	57

The company produced 3,300 units of P59G. Direct materials cost $6.60 per unit and direct labor costs $4.75 per unit. How much total cost would be allocated to the 3,300 units of Product P59G using activity-based costing

Multiple Choice

$37,455.00

$30,479.24

$8,699.24

$46,154.24

$24,374.24