30) are Allure Company manufactures and distributes two products, M and XY. Overhead costs currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information: Activity Production setups Amount 82,000 M 8 XY 12 $ Cost Driver Number of setups Number of parts 48,000 56 Material handling 24 Packaging costs Number of units 130,000 80,000 50,000 $ 260,000 What is the total overhead allocated to Product M using the current system? A) $113,600. B) $130,000. C) $146,400. D) $160,000