Answer:
$16,000
Explanation:
Overhead Rate = Cost of goods shipped ÷ Kilograms of goods
             = $2,400,000 ÷ 3,000,000
             = $0.80 per kilogram
Applied Overhead = Overhead Rate × Order by a individual customer
                = $0.80 × 20,000 Kg
                = $16,000
Therefore, the amount of shipping cost assigned to the customer using activity- based costing would be $16,000.