17 In its first year of operations a company produced and sold 70.000 units of Product A at a selling price of $20 per unit and 17,500 units of Product Bota selling price of $40 per unit. Additional information relating to the company's only two products is shown below. Product A $436,300 $200,000 Direct materials Direct labor Manufacturing overhead Cost of goods sold Products $251,700 $104,000 onts Total $ 688.000 304,000 608,000 31,600,000 2010 The company created an activity-based costing system that allocated its manufacturing overhead costs to four activities as follows: Activity Activity Cost Pool (and Activity Measure) Machining machine-hours) Setups (setup hours) Product design (number of producto) Other (organization-sustaining couts) Total manufacturing overhead cost Manufacturing overhead $213,500 157,500 120.000 117,000 $600,000 Product Product B Total 10,600 71,900 152,500 75 300 375 1 1 2 NA NA NA The company's ABC implementation team also concluded that $50,000 and $100,000 of the company's advertising expenses could be directly traced to Product A and Product 8, respectively. The remainder of its selling and administrative expenses $400,000 was organization Sustaining in nature Tools The company's activity based costing system would allocate how much manufacturing gyerhead to Pro AP