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Normord Inc. produces two types of products: Product A and Product B. The company uses activity-based costing and has identified four activities. The manufacturing overhead activities, costs, and other related data are as follows: Expected Activity Level Activity Activity Driver Cost Product A Product B Machining Machine hours $44,000 10,000 12,000 Number of Setups $32,000 300 500 setups Receiving Receiving orders $12.000 150 450 Packing Packing orders $22,500 600 3,000 Compute the four activity-based costing overhead rates and determine the total amount of overhead applied to Product B. $66,800 $ $74.200 None of these options is correct. $71,750