20. Trailers R Us Company, which uses an activitybased costing system, produces travel trailers and boat trailers. The company allocates batch setup costs to the two products using the following basic data: Travel trailers Boat trailers geted units to be produced 2,550 3,100 geted number of setups 320 530 geted number of direct labor hours per unit 60 60 Total budgeted setup costs for the year are $158,400. If the setup costs are allocated using direct nr hours, how much of the total setup costs would be allocated to boat trailers? (Round only your l answer.) a. $86,910 b. $288,697 c. $192,565 d. $158,400