A company makes two products$$Product A and B$.$ Data regarding the two products follow:

Direct Labor$-$Hours per Unit Annual Production

Product A $0\mathrm{.}7520,000$ units

Product B $0\mathrm{.}5050,000$ units

Additional information is as follows:

Product A requires $$40$ in direct materials per unit, and Product B requires $$32.$

The direct labor wage rate is $$18$ per hour.

The company$$s activity$-$based absorption costing system has the following activity cost pools:

Activity Cost Pool $($and Activity Measures$)$ Estimated Overhead Cost Expected Activity

Product A Product B Total

Machine setups $($number of setups$)$ $ $100,000140260400$

Special processing $($machine$-$hours$)$ $ $200,0002,0006,0008,000$

General factory $($Direct labor$-$hours$)$ $ $150,00015,00025,00040,000$

Using activity$-$based absorption costing, how much total overhead cost is assigned to Product A$?$

Multiple Choice

$$141,250$

$$134,850$

$$138,450$

$$137,790$