Teri Martin Nerdmeister, CPA provides bookkeeping and tax services to her clients. She charges a fee of $60 per hour for bookkeeping and $90 an hour for tax services. Martin estimates the following overhead costs for the upcoming year:

Office Supplies $16,000

Computer fees 24,000

Secretary's salary 30,000

Rent 18,000

$88,000

Operating profits declined last year and Ms. Martin has decided to use activity based coating (ABC) procedures to evaluate her hourly fees. She gathered the following info from last year's records:

Activity Cost Driver Bookkeeping Tax Services

Office supplies Hours billed 1,200 800

Computer fees Computer hrs used 400 600

Secretary's salary Number of clients 16 84

Rent Types of services offered 1 1

What is the toatl overhead allocated to the bookkeeping services using activity based costing?

A. 24,000

B. 33,000

C. 35,000

(Please show how you came up with the answer, I would like to know how to do this. Thanks)