Kemper Consulting Company Is Headquartered in Little Rock with Offices

Kemper Consulting Company is headquartered in Little Rock with offices in Memphis and Tulsa.All administrative duties are centralized in the Little Rock office.Canterbury's administrative costs are assigned to two activity cost pools, Accounting and Computer, with the costs allocated to the three offices.Estimated data for year are as follows: $\begin{array}{lll}\text { Activity Cost Pool }&\text { Activity Measure }&\text { Estimated Costs }\\\hline\text { Accounting } & \text { Time spent for office }\{\%\} & \$ 70,000 \\\text { Computer } & \text { Time used by office }\{\text { hrs\} } & \$ 25,000\end{array}$

$\begin{array}{lrr}&\text { Time spent }\{\% \text { \} }&\text { Time used (hrs) }\\\hline\text { Little Rock } & 35 \% & 624 \\\text { Memphis } & 40 \% & 1,560 \\\text { Tulsa } & 25 \% & 936\end{array}$ How much of the administrative costs will be allocated to the Memphis office?

A) $40,500
B) $47,500
C) $38,000
D) $95,000
E) $70,000