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 Packaging Purchasing Assembly Budgeted cost $41,400 $27,600 $69,000 Cost driver 10,400 finished units 4,300 purchase orders 92,600 parts In May of 2020, 540 units of Product C were finished, requiring $11,400 of direct materials, 5,000 direct labor hours, 1,329 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: $2,329 B: $3,377 C: $4,897 D: $7,100 E: $10,295| OF: $14,928