Treetop Plant Services completed a special landscaping job for John Smith. Treetop uses ABC and has the following predetermined overhead allocation rates:

Activity

Designing

Allocation Base

Predetermined Overhead Allocation Rate

Planting

Number of designs

$$260$ per design

Number of plants

$$24$ per plant

The John Smith project required $$1,800$ in landscape materials, $$850$ in direct labor, one design, and $60$ plants. If Treetop charged $$4,800$ for the job, what is the operating income?

A$.$ $$1,300$

B$.$ $$190$

C$.$ $$450$

D$.$ $$2,510$