Rand Company sells fine collectible statues and has implemented activity-based

Rand Company sells fine collectible statues and has implemented activity-based costing. Costs in the shipping department have been divided into three cost
pools. The first cost pool contains costs that are related to packaging and shipping and Rand has determined that the number of boxes shipped is an appropriate
cost driver for these costs. The second cost pool is made up of costs related to the final inspection of each item before it is shipped and the cost driver for
this pool is the number of individual items that are inspected and shipped. The final cost pool is used for general operations and supervision of the
department and the cost driver is the number of shipments. Information about the department is summarized below: Cost Pool Total Costs Cost Driver Annual
Activity Packaging and shipping $170000 Number of boxes shipped 25000 boxes Final inspection $200000 Number of individual items shipped 100000 items
General operations and supervision $85000 Number of orders 10000 orders During the period the Far East sales office generated 680 orders for a total of
6120 items. These orders were shipped in 1495 boxes. What amount of shipping department costs should be allocated to these sale? SHOW WORK PLEASE

a. $16590

b. $28186

c. $22406

d. $10588