The following information is available for the Downtown Furniture Company which produces two types of tables.

		Oak	Cherry	Total
	Sales volume (units)	500	300	800
	Revenue	$80,000	$78,000	$158,000
	Variable Costs
	Direct materials	$5,000	$7,000	$12,000
	Direct labor	$17,000	$22,000	$39,000
	Contribution Margin	$58,000	$49,000	$107,000
	Fixed Costs
	Manufacturing			$25,500
	Administrative			$31,000
	Profit Before Tax			$50,500

Management feels that the fixed manufacturing costs should be allocated based on direct labor costs and fixed administrative costs should be allocated based on units sold. The amount of fixed administrative costs which should be allocated to the Cherry tables is:

A.$15,500

B.$18,600

C.$31,000

D.$11,625