C : Beta, $36,000; Delta, $54,000; Gamma, $90,000
Explanation:
For computing the overhead assigned to each product, first, we have to compute the cost for each purchase order which is shown below:
Cost for each purchase order = (Total allocated overhead) ÷ (total number of orders)
= ($180,000 ÷ 2,000 orders)
= $90
Now we can compute easily
For Beta = Purchase orders × cost for each purchase order
= 400 orders × $90
= $36,000
For Delta = Purchase orders × cost for each purchase order
= 600 orders × $90
= $54,000
And, for Gamma = Purchase orders × cost for each purchase order
= 1,000 orders × $90
= $90,000
for storing the moneys