Ponder Ltd. has two categories of overhead: Maintenance and Shipping. Expected costs and activity levels for these categories for 20x2 are as follows:

	Maintenance	$375870	24088 machine hours
	Shipping	$722452	1908 shipments

In developing a bid for a proposed job, Ponder has assembled the following data:

	Direct materials	$2748
	Direct labour (at $7/hour)	$12185
	Machine hours	6268
	Number of shipments	9

Using activity-based costing and the appropriate cost drivers, what is the total cost of the potential job?

Select one:

a. $27162

b. $116147

c. $45503

d. $101214