1. The ABC Company, maker of birdhouses is looking at different ways of allocating shared costs (overhead). The Cost Accountant has been provided the following data for the past month:

   Birdhouse Models	Quantity Produced	Total Machine Hours	Total Labor Hours
   Basic	100	10	25
   Standard	100	20	40
   Deluxe	25	40	60

   The Spend pools are provided as:

   Material: $3000

   Direct Labor: $5000

   Overhead: $2000

   If Overhead is allocated based on the activity of Quantity Produced, how much of the $2,000 cost will be allocated to the Deluxe Birdhouse?

   	A.	$222
   	B.	$888
   	C.	$960
   	D.	$1,142