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Use this information for Miramar Industries to answer the question that follow. Miramar Industries manufactures two products: A and B. The manufacturing operation involves three overhead activities-production setup, materials handling, and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities: Cost Activity Production setup Material handling General overhead $250,000 150,000 80,000 Activity Base Number of setups Number of parts Number of direct labor hours Each product's total activity in each of the three areas are as follows: Product A Product B 100 300 Number of setups Number of parts 40,000 8,000 20,000 12,000 Number of direct labor hours What is the overhead allocated to Product B using activity-based costing? Oa. $135,000 Ob. $175,000 Oc. $292,500 Od. $285,500