Sleep Cheap is a chain of franchised hotels with some activities performed by the central office. Sleep Cheap allocates these central administration costs to individual hotels using activity based costing. The following table shows the costs and the allocation bases:

Activity	Cost	Estimated Activity Volume
Reservation service	$ 80,000	10,000	Reservations
Maintenance	170,000	800	Hotel rooms
Purchasing	50,000	2,500	Purchase orders
Total	$300,000

During the year, Sleep Cheaps Dayton location, which has 100 rooms, had 850 reservations and placed 300 purchase orders.

How much administrative costs should be allocated to the Dayton location?

A. $240.50

B. $34,050.00

C. $13,300.00

D. $300,000.00