Sand Castle Manufacturing produces concrete yard art. 2,600 concrete seahorses were produced in a recent production run. The run required 1,300 machine hours, and also required 6 "set-ups" of mixing equipment. Final inspection required 60 hours of inspection activity. Estimated overhead is estimated at $40 per machine hour, plus $2,800 per "set-up" and $30 per inspection hour. Direct materials and direct labor total $80 per seahorse. (a) Apply activity-based costing and determine the amount assigned to a concrete seahorse. 114.15 Amount assigned to a concrete seahorse O A. 125.15 OB. Amount assigned to a concrete seahorse 96.15 Amount assigned to a concrete seahorse OC. 107.15 D. Amount assigned to a concrete seahorse O 98.15 Amount assigned to a concrete seahorse OE