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9. Gale Corporation manufactures windsocks. The business recently decided to adopt an \\( A B C \\) system. The following activities have been identified: Each windsock requires three parts and spends five minutes in the machining department. The total cost of direct materials and direct labor is \\( \\$ 3.50 \\) per windsock. Gale produces 20,000 windsocks each year and sells them at \140 of cost. The total cost of producing the 20,000 windsocks is A. \\( \\$ 160,000 \\). B. \\( \\$ 230,000 \\). C. \\( \\$ 270,000 \\). D. \\( \\$ 1,260,000 \\)