Velshi Printers has contracts to complete weekly supplements required by forty-six customers. For the year 2018, manufacturing overhead cost estimates total $600,000 for an annual production capacity of 12 million pages.

For 2018 Velshi Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:

Cost pool Manufacturing overhead costs Activity level

Design changes $120,000 500 design changes

Setups 380,000 4,000 setups

Inspections 100,000 9,000 inspections

Total manufacturing overhead costs $600,000

During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services:

Activity Money Managers Hospital Systems

Pages 70,000 86,000

Design changes 12 0

Setups 17 7

Inspections 26 34

Using pages printed as the only overhead cost driver, what is the manufacturing overhead cost estimate for Money Managers during 2018?

	A.	$4,300
	B.	$3,500
	C.	$2,800
	D.	$4,784