The Handsome Gent Company makes and sells both short pants and long pants. The company has decided to adopt an activity-based costing system. Last year the company incurred $1,050,000 in overhead costs related to the following activities: Activity Allocation Base Overhead Cost Purchasing Number of purchase orders $350,000 Receiving Number of shipments received $300,000 Shipping Number of shipments processed $400,000 The activities related to the production of short and long pants were as follows: Short Long Purchase orders 6,500 11,000 Shipments received 7,500 12,500 Shipments processed 9,500 10,500 What is the total amount of overhead to be assigned to long pants? (Round to the nearest dollar) a. $617,500 b. $625,000 O c. $600,000 O d. $620,870 O e. $187,500