15. Alden Company currently uses traditional costing procedures, applying $200,000 of overhead to products A and B on the basis of direct labor hours. The rm is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH), production setups (SU), and number of parts components (PC) as cost drivers. Data on the cost pools and respective driver volumes follow. Pool 1 Pool 2 Pool 3 Product (Driver: DLH) (Driver: SU) (Driver: PC) A 400 25 1,900 B 600 75 1,100 Pool Cost $40,000 $70,000 $90,000 The overhead cost allocated to product A by using activity-based costing procedures would be: A. $80,000. B. $90,500. C. $109,500. D. $120,000. E. an amount other than those listed above