Which of the following would most likely be a non-value-added activity? Storing raw materials to be used in production. Product research and development. Preparing meals at a restaurant. Product delivery to the customer. Sierra Bakery sells birthday cakes and dessert cakes in bulk to grocery stores. Estimated overhead costs for the coming year total $330,000. The accountant for Sierra Bakery identified the following information in preparation for an activity-based costing system. Activity Allocation Base Overhead Cost Purchasing Number of purchase orders $82,500 Processing Number of units processed $198,000 Sales Number of sales orders $49,500 The estimated activity level for each type of cake and in total is as follows: Birthday Cakes Dessert Cakes Total Number of purchase orders 4,875 2,000 6,875 Number of units processed 20,000 4,750 24,750 Number of sales orders 3,950 1,000 4,950 What is the total overhead amount allocated to dessert cakes? $32,000 $258,000 $72,000 $24,000