Help Save & Exit Submit COTB MC Qu. 4-77 (Algo) In its first year of operations... In its first year of operations a company produced and sold 70,000 units of Product A and 17,500 units of Product B. Additional information relating to the company's only two products is shown below: Direct materials Direct labor Product A $ 436,300 Product B. $251,700 $ 200,000 $ 104,000 Total $ 688,000 304,000 The company's direct labor wage rate is $20 per hour. It created an activity-based costing system that allocated all of its manufacturing overhead costs to three activities as follows: Activity Cost Pool (and Activity Measure) Manufacturing Overhead Product A Activity Product B Machining (machine-hours) $213,500 Setups (setup hours) 157,500 81,000 75 71,500 300. Total 152,500 375 Product design (number of products) 237,000 1 1 2 Total manufacturing overhead cost $608,000 The company's activity-based costing system would allocate how much manufacturing overhead to Product A?