Rick Corporation uses ABC to assign overhead costs to products. The data on cost pools are given below:
Machining activity cost pool			$14,500
Order filling activity cost pool			$24,000
Total mfg. OH cost for Rick			$38,500
Machining activity cost is allocated using Machine hours; Order filling costs are allocated using # of orders.
	Machine Hours		Number of orders
Product 1	6,900		200
Product 2	3,100		800
Total	10,000		1,000
What is the mfg. OH cost allocated to product 2 under activity-based costing system?
Round your answer to 2 digits.

	A.	$29,205.00
	B.	$23,695.00
	C.	$19,460.00
	D.	$14,805.00
	E.	$9,295.00