nada Company manufactures and sells sportswear products, Ranada uses activity$-$based costing to determine the cc civities. The customer return processing activity has an activity rate of $$50$ per return, and the shipping activity has ipped $3,000$ units of Product $1$ in $1,200$ shipments $($some shipments are more than one unit$).$ There were $160$ return ipping activities of Product $1?$

a$.$ $$183,000$

b$.$ $$21,200$

c$.$ $$82,000$

d$.$ $$13,200$