The Following Information Is Available for Dale, Inc -Refer to the Figure

The following information is available for Dale, Inc.:
$\begin{array}{ll}\text { Direct Materials -Assembly Department } & \$ 10,000 \\\text { Direct Materials -Finishing Department } & 15,000 \\\text { Direct Labour -Assembly Department } & 11,000 \\\text { Direct Labour -Finishing Department } & 20,000 \\\text { Applied Overhead-Assembly Department } & 11,000 \\\text { Applied Overhead-Finishing Department } & 20,000 \\\text { Actual Overhead-Assembly Department } & 12,500 \\\text { Actual Overhead-Finishing Department } & 17,500\end{array}$
-Refer to the figure.What are the "total bottling costs to account for" in the Assembly Department?

A) $10,000
B) $21,000
C) $32,000
D) $44,500

Correct Answer:

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