Franklin Manufacturing Manufactures Two Models of Windows,bay Windows and Casement

Franklin Manufacturing manufactures two models of windows,bay windows and casement windows.Franklin uses an activity basedactivity-based costing system.The following information about the activities used to producet the company's products has been provided. Produce
Agree.Changed.JMF $\begin{array}{|l|c|c|c|c|}\hline {\text { Category }} & {\text { Estimated Cost }} & \text { Cost Driver } & \text { Bay Windows } & \text { Casement } \\\hline \text { Unit-level } & \$ 125,000 & \text { Labor hours } & 750 & 500 \\\hline \text { Batch-level } & \$ 75,000 & \text { Inspections } & 30 & 20 \\\hline \text { Product-level } & \$ 35,000 & \text { Storage Space } & 3500 \text { sq feet } & 2100 \text { sq feet } \\\hline \text { Facility-level } & \$ 165,000 & \text { Machine hours } & 9,000 & 6,000 \\\hline\end{array}$ The amount of batch-level cost that should be allocated to the bay windows equals:

A) $30,000.
B) $45,000.
C) $75,000.
D) $7,500.
Produce
Agree.Changed.JMF