A company identified the following partial list of activities, costs, and activity drivers expected for the next year.

Activity. Expected Costs. Cost Driver.

Extrusion Costs $83,600 Number batches made

Handling Costs $8,800 Number of orders filled

Packaging Costs $40,500 Number of units made

Products Product A Product B

Production volume 750,000 units 600,000 units

Batches made 200 batches 750 batches

Orders filled 75 200

How much overhead in total will be assigned to the Product A line?

$42,500.

$132,900.

$90,400.

$66,000.

$66,450.