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: Setups 200 Product 35mm Digital Costs Machine Hours 12,000 12,000 $70,000 Receiving Orders 300 1,200 $10,000 Packing Orders 500 2,500 $30,000 450 $50,000 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. $132,667 b. $60,200 c. $75,130 d. $72,333 e. $80,040