Triathlon Cycles specializes in producing touring bicycles but has recently ventured into producing mountain bicycles too. The company provides the following cost information.

Activity Cost pool	Mountain Bicycle			Touring Bicycle
Direct materials per unit	$	1,000		$	2,200
Total direct labor cost	$	300		$	700
Total manufacturing overhead	$	75,000		$	180,000
Number of units		200	units		400	units

What is the total manufacturing costs of one touring bicycle?

A. $1,675

B. $3,800

C. $3,088

D. $3,350

I keep getting $3150 as an answer to this problem. I'm not sure what I am doing wrong here.