A company makes two products with the following expected costs for the upcoming year: Product D-74 G-12 Material cost per unit $12.00 $15.00 Direct labor rate per hour $10.25 $14.00 Total direct labor hours 8,000 12,000 Total estimated overhead for the year is $400,000. If the allocation base is direct labor-hours, how much total overhead cost will be allocated to Product D-74? Multiple choice question. $160,000 $82,000 $240,000 $200,000