SCS Co. uses activity-based costing in their manufacturing process. The company produces two products, ABC and XYZ. SCS has provided their costing department the following information from this year's budget relating to the production of these two products Units to be produced Machine-hours expected Direct labor-hours expected ABC XYZ 7,200 10,800 160 320 320 480 Materials handling (number of moves) 96 Machine setups (number of setups) 32 112 24 The following costs are expected to be incurred throughout the year and are related to the cost drivers being measured: Expected Total Costs Direct Labor Wages Materials handling $80,000 $6,400 Labor-related overhead $67,200 Machine setups $11,200 What is the expected overhead allocated to product XYZ? NOTE: Round all per-unit costs to the nearest cent. Select one: 0 a. None of the amounts listed. 0 b. $36,233.92 O c. $45,120.00 O d. $48,566.24