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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

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 Budgeted cost Cost driver
Assembly $99,000 99,900 parts
Packaging $59,400 11,700 finished units
Purchasing $39,600 4,000 purchase orders

In May of 2020, 709 units of Product C were finished, requiring $18,300 of direct materials, 6,000 direct labor hours, 1,107 parts, and 30 purchase orders. How much of the three activity costs was allocated to Product C [round overhead rate(s) to two decimal places]?

A: $1,637 B: $2,046 C: $2,557 D: $3,197 E: $

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