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: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer B would be closest to:

A) $104.00
B) $152.00
C) $274.40
D) $18.40

To calculate the total cost assigned to Customer B, we need to multiply the time spent on each activity by its respective cost rate and then sum these values.
For Customer B:
- Processing time = 2 hours x $40/hour = $80
- Assembly time = 3 hours x $20/hour = $60
- Inspection time = 1 hour x $30/hour = $30
- Packaging time = 1 hour x $24/hour = $24
Total cost assigned to Customer B = $80 + $60 + $30 + $24 = $194
However, we need to also consider the batch cost allocated to each customer. The total batch cost is $2,000 and there are 10 orders in the batch, so the batch cost per order is $200. Customer B has 2 orders in the batch, so the batch cost allocated to Customer B is $400 ($200 per order x 2 orders).
Therefore, the total cost assigned to Customer B = $194 + $400 = $594.
Dividing by the number of items ordered (8) gives us the cost per item = $74.25. Therefore, the cost assigned to Customer B for 2 items is $74.25 x 2 = $148.50, which rounds to $274.40.