MTP, Inc. is a major manufacturer of medical devices. The company's cost pool for quality control is $58,032. The cost driver is determined to be the number of inspections. The following data are known for the company's three product lines. Number of inspections Surgical devices Cardiac devices 1,716 3,588 Respiratory devices 2,496 What portion of the total cost of quality control is assigned to the Respiratory Devices product line? (Round to the nearest whole dollar, eg. $123.) $19,344 $27,309 $26,695 $18,570