1.A manufacturer produces three products: A, B, and C

The company uses the following information to determine activity rates for each pool

Cost PoolCostsTotal Activity

Pool 1$300,00020,000 hours

Pool 2$20,000500 pounds

Pool 3$10,000100 moves

Total$330,000

Data concerning the three products appear below:

Cost Driver Number of hours Number of pounds Number of moves

Products A 10,000 150 20

Products B 7,500 250 30

Products C 2,500 100 50

What is the total amount of overhead applied to product A?

a.$125,500

b.$150,000

c.$158,000

d.$265,000