7. Highfield, Inc. manufactures two products chair and table and estimated the overhead cost in assembling department to be $200,000. The company produces 150.000 tables and 125.000 chairs. It takes two parts to assemble a table and four parts for a chair. Calculate the overhead cost that should be allocated for tables. a. $75,000 b. $125,000 c. $185,000 d. $200,000 e. No correct