Swim4Life Provides Swimming Classes and Training in South East Queensland

Swim4Life provides swimming classes and training in South East Queensland. Swim4Life offers four training levels: Learn to Swim Baby, Learn to Swim Junior, Learn to Swim Senior, Swim Squad. In November 2019, the firm's information system produced the following data $$\begin{array} { | l | l | l | l | l | l | } \hline & \begin{array} { l } \text { No of Swirn } \\\text { Teachers }\end{array} & \text { No of Students } & \text { Area Occupied } & \begin{array} { l } \text { Number of } \\\text { Classes }\end{array} & \text { Direct Costs } \\\hline \text { Baby } & 4 & 20 & 10 \% & 108 & \$ 1,000 \\\hline \text { Jurior } & 3 & 24 & 40 \% & 94 & \$ 1,500 \\\hline \text { Serior } & 5 & 15 & 20 \% & 84 & \$ 3,000 \\\hline \text { Squad } & 3 & 9 & 30 \% & 48 & \$ 1,000 \\\hline\end{array}$$ Regardless of level, students pay $15 per hour for lessons. Swim4Life also provides lessons to school students who come with their school during school hours. These lessons are provided at a discounted rate of $12 per child. However, during November no school's required lessons.
Costs associated with the Swim4Life operations for November 2019 included:
Facility rent $2,500
Provision of Life Savers $800
Utilities $1,100
Computer equipment depreciation $800
Advertising $400
Training $1,500
Assume Swim4Life allocates facility rent, and utilities on the basis of area occupied, computer equipment depreciation on the basis of number of students and training on the basis of number of swim teachers. Lifesaving is allocated based on the number of classes. Advertising is not allocated. The total amount of indirect costs allocated to senior classes is?

A) $1,396
B) $6,300
C) $1,597
D) $3,000

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