Sports Nutrition, Inc. makes two types of health bars and is implementing an ABC system. Previously, all overhead totaling $81,000 had been applied on the basis of machine hours (9,000 total for the period; 5,000 for Nutty Bars and 4,000 for Raisin Bars). The company produces 22,500 units of Nutty Bars and 54,000 units of Raisin Bars. Additional data is as follows:

	Cost Driver and	Estimated
	Estimated Level	Overhead	Use of Cost Driver	Use of Cost Driver
Cost Pool	of Activity	Cost	by Nutty Bars	by Raisin Bars
Equipment Setup	100 setups	$20,000	65 setups	35 setups
Materials Ordering	140 orders	$21,000	95 orders	45 orders
Quality Control	200 inspections	$22,000	150 inspections	50 inspections
Mixing	9,000 machine hours	$18,000	5,000 machine hours	4,000 machine hours

What is the total overhead cost applied to Raisin Bars when using activity-based costing?

Group of answer choices

$53,750

$36,000

$27,250

$45,000