Vivian's Flowers produces floral bouquets for commercial businesses (i.e. hotels) and uses an activity-based costing system. Data concerning overhead costs and activity pools is as follows:
During the year Vivian made 60,000 bouquets and made 5,000 deliveries. Using activity-based costing what is the approximate cost per delivery?
a) $6.80
b) $24.00
c) $4.80
d) $16.00