NoIdea Records Company uses activity-based costing. The company produces CDs and DVDs. The estimated costs and expected activity for each of the activity pools follow:
Activity Estimated Expected Activity
Cost Pool Cost DVDs CDs Total
Activity 1 $31,350 8,000 3,000 11,000
Activity 2 $23,800 5,000 2,000 7,000
Activity 3 $55,200 8,000 4,000 12,000
Total costs which would be charged to DVDs would be:
A. $110,50.
B. $36,800.
C. $76,600.
D. $59,850.