(Appendix 7A) Lindenmuth Corporation Is Conducting a Time-Driven Activity-Based Costing

(Appendix 7A) 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:
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Processing } \\\text { Orders }\end{array} & \begin{array}{c}\text { Preparing } \\\text { Deliveries }\end{array} & \begin{array}{c}\text { Handling } \\\text { Returns }\end{array} \\\text { Minutes per unit of the activity. }&20 & 26 & 46\\\text { Cost Object Data: }&\text { Customer A } & \text { Customer B } & \text { Customer C } \\\text {Number of orders processed }&31 & 19 & 8 \\\text {Number of deliveries prepared. }&18 & 10 & 7 \\\text {Number of returns handled }&1 & 1 & 1\end{array}$
-On the Customer Cost Analysis report in time-driven activity-based costing,the total cost assigned to Customer C would be closest to:

A) $155.20
B) $64.00
C) $18.40
D) $72.80