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

$\backslash$table$[[$Activity$,$Expected Costs,Cost Driver$],[$Extrusion costs,$$83,600,$Number batches made$],[$Handling costs,$$8,800,$Number of orders filled$],[$Packaging costs,$$40,500,$Number of units made$],[$Production volume,Product A$,$Product B$],[$Batches made,$750,000$ units,$600,000$ units$],[$Orders filled,$200$ batches,$750$ batches$],[,75,200]]$

How much overhead in total will be assigned to the Product A line using activity$-$based costing?

Select one:

a$.$ $$132,900.$

b$.$ $$42,500.$

c$.$ $$66,450.$

d$.$ $$90,400.$

e$.$ $$66,000.$