OP Pie Company makes dessert pies for national fast food chains. OP Pie Company is considering using ABC costing and has the following activity cost pools and information available:

Activities Material handling measured by batches Mixing measured by batches Packaging measured by units Maintenance measured by # of setups Estimated Overhead Costs $251,000 $110,000 $84,000 $15,000 Estimated Activity 2,000 batches 3,520 batches 2,100,000 units 260 setups OP Pie Company currently uses a plantwide overhead rate based on total estimated machine hours of 100,000 hours. Based on their estimates for ABC costing, what would the allocated cost for all overhead costs for Job 607 be based on the following information about the job: # of units in the job = 4,900 # of units in each batch = 980 # of setups required to complete the job = 1 # of machine hours = 220 A. $920.00 B. $979.75 C. $1,037.44 D. $410.44