Witness Manufacturing produces two types of cameras: 35mm and digital. The cameras are produced using one continuous process. Four activities have been identified: machining, setups, receiving, and packing. Resource drivers have been used to assign costs to each activity. The overhead activities, their costs, and the other related data are as follows:

Product/ Machine Hours/ Setups/ Receiving Orders/ Packing Orders

35mm: 12,000/ 200/ 300/ 500

Digital: 12,000/ 450/ 1,200/ 2,500

Costs: $70,000/ $50,000/ $10,000/ $30,000

Calculate the total overhead assigned to the 35mm cameras, using only machine hours to calculate a plantwide rate. (Note: Round the plantwide rate to two decimal places.)

a. $72,333 b. $80,040 c. $60,200 d. $132,667 e. $75,130