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X Company is considering switching to an activity-based costing allocation system. It has identified several activities; the following budgeted costs and cost drivers are for

X Company is considering switching to an activity-based costing allocation system. It has identified several activities; the following budgeted costs and cost drivers are for three of these activities in 2017:

Activity Budgeted cost Cost driver
Purchasing $45,600 4,100 purchase orders
Assembly $114,000 97,200 parts
Packaging $68,400 14,300 finished units

In 2017, 741 units of Product C were finished, requiring 1,047 parts and 36 purchase orders. If X Company had used the activity-based costing system, how much of these activity costs would have been allocated to product C [round overhead rate(s) to two decimal places]?

A: $3,169 B: $3,581 C: $4,047 D: $4,573 E: $5,167 F: $5,839

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