Moss Ltd. has the following activities: creating bills of materials (BOM), studying manufacturing capabilities,improving manufacturing processes, training employees, and designing tooling. The general ledger accounts reveal the following expenditures for manufacturing engineering:Salaries 75,000; Equipment 40,000; Supplies 20,000.The equipment is used for three activities: improving processes, training employees and designing tooling. 40% of the equipment's time is used for improving processes, 20% for training and 40% is used for designing tools. The Engineers who earn all salaries spend equal time on all activities. Supplies are consumed in the following proportions:Creating BOMs 10%; Studying capabilities 15%; Improving processes 20%; Training employees 30%; Designing tooling 25%The cost assigned to studying manufacturing capabilities is

Select one:

a. 17,000

b. 29,000

c. 36,000

d. 35,000

e. 18,000