Plaid Manufacturing Co. produces two products: G1 and M1. The company uses an activity based costing system. The following are the activities, budgeted total cost and cost drivers per activity for the year 20x9:

Activity	Budgeted Cost	Cost Base	Cost Base Volume
Assembly	$878375	# of DL hours	35836
Inspection	$650181	# of units	22538
Shipping	$321938	# of batches	199

Budgeted data relating to the production of M1 for 20x9 is given below:

	Number of units	1500
	Units per batch	75
	Direct labour hours (@ $18 per hour)	18001 hours
	Direct materials (@ $13.12 per kg.)	888 kg.

What is the total cost of producing M1 in 20x9?

Select one:

a. $852518

b. $528500

c. $941496

d. $516850