Pizzeria Gallery specializes in pizza making and delivery. The company uses activity-based costing for all overhead costs using the following data:

Overhead costs:

Wages $48,000

Administrative $62,000

Total $110,000

Resources are consumed as follows:

Activity Cost Pools

Pizza Making Delivery Other

Wages & Salaries 65% 20% 15%

Administrative 20% 30% 50%

Activity for the year is:

Activity Cost Pool Activity

Pizza Making 19,000 orders

Delivery 17,000 deliveries

The total Delivery cost pool according to the activity-based costing system would be closest to:

Group of answer choices

$43,600

$18,600

$9,600

$28,200

$38,200