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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 $79,000 90,400 parts
Packaging $47,400 14,600 finished units
Purchasing $31,600 4,700 purchase orders

In May of 2020, 600 units of Product C were finished, requiring $13,300 of direct materials, 4,000 direct labor hours, 1,382 parts, and 49 purchase orders. How much of the three activity costs was allocated to Product C?

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