Sand Castle Manufacturing produces concrete yard art. 2,600 concrete seahorses were produced in a recent production run. The run required 1,300 machine hours, and also required 6 "set-ups" of mixing equipment. Final inspection required 60 hours of inspection activity. Estimated overhead is estimated at $40 per machine hour, plus $2,800 per "set-up" and $30 per inspection hour. Direct materials and direct labor total $80 per seahorse.

(a) Apply activity-based costing and determine the amount assigned to a concrete seahorse.

A.
Amount assigned to a concrete seahorse

114.15

B.
Amount assigned to a concrete seahorse

125.15

C.
Amount assigned to a concrete seahorse

96.15

D.
Amount assigned to a concrete seahorse

107.15

E.
Amount assigned to a concrete seahorse

98.15