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15.

The good people at Frito-Lay make three kinds of Doritos: Nacho Cheese, Cool Ranch, and Spicy Sweet Chili. They use Activity Based Costing to calculate the cost of making each product. The pools and total costs follow:

ACTIVITY COST POOL	TOTAL COST OF POOL
MATERIALS HANDLING	$27,000
SETUP COSTS	$80,000

Cost driver information:

	NACHO CHEESE	COOL RANCH	SPICY SWEET CHILI	TOTAL
MATERIAL MOVES	45	18	27	90
BATCHES	40	10	30	80

How much total cost is allocated to Cool Ranch?

$15,400

$38,100

$53,500

Not enough information given