Lindenmuth Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:Lindenmuth CorporationOrder Fulfillment DepartmentData InputsResource Data: Number of employees 28 Average salary per employee$38,400 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 80%?Activity Data:Processing OrdersPreparing DeliveriesHandling ReturnsMinutes per unit of the activity202646?Cost Object Data:Customer ACustomer BCustomer CNumber of orders processed31198Number of deliveries prepared18107Number of returns handled111?On the Customer Cost Analysis report in time-driven activity-based costing, the total cost
assigned to Customer B would be closest to:
A. $104.00
B. $18.40
C. $152.00
D. $274.40
Answer: D
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