X Company uses an activity-based costing allocation system. On January 1, 2020, its accountant budgeted the following costs and cost drivers for three of the activities that are used in the ABC system: Activity Assembly Packaging Purchasing Budgeted cost $144,000 $86,400 $57,600 Cost driver 82,800 parts 11,400 finished units 4,100 purchase orders In May of 2020, 512 units of Product C were finished, requiring $12,100 of direct materials, 5,000 direct labor hours, 1,175 parts, and 36 purchase orders. How much of the three activity costs was allocated to Product C [round overhead rate(s) to two decimal places]? A: $1,545 B: $2,055 OC: $2,734 OD: $3,636 E: $4,836 OF: $6,431