Answer:
d. $520,000
Explanation:
Provided information,
Activities Cost Cost drivers
Tooling $500,000 25 setups
Processing $2,000,000 20,000 direct labors
Resources $800,000 40,000 square feet
Rate per activity
Tooling = 
Processing = 
Resources = 
Information for Product D
3 setups = 3
$20,000 = $60,000
3,000 direct labor hours = 3,000
$100 = $300,000
8,000 square feet = 8,000
$20 = $160,000
Total overhead cost assigned = $60,000 + $300,000 + $160,000 = $520,000