Benton Company Is Preparing Its Annual Profit Plan -
What Is the Amount of the Purchasing Costs That

Benton Company is preparing its annual profit plan. As part of its analysis of the cost of its purchasing activity, management estimates that the $48,000 for purchasing support should be assigned to the individual vendors from the information given as follows:
$$\begin{array} { | l | r | r | } \hline & { \text { Vendor A } } & { \text { Vendor B } } \\\hline \text { Units purchased } & 100,000 & 200,000 \\\hline \text { Purchase orders (annual) } & 6 & 24 \\\hline \text { Number of shipments received } & 12 & 52 \\\hline\end{array}$$
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What is the amount of the purchasing costs that should be allocated to Vendor B, assuming Benton uses number of shipments received to compute activity-based costs?

A) $9,000.
B) $16,000.
C) $32,000.
D) $39,000.