Additional information is as follows: a. Product A requires $40 in direct materials per unit, and Product B requires $32. b. The direct labor wage rate is $18 per hour. c. The company's activity-based absorption costing system has the following activity cost pools. Activity Cost Pool (and Activity Measures) Machine setups (number of setups) Special processing (machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost $100,000 $200,000 $150,000 Expected Activity Product A Product B 100 300 2,000 6,000 15,000 25, eee Total 400 8 8,000 40,000 How much overhead cost would be assigned from the Special processing activity to Product A? Multiple Choice $40,000 $67,667 O O O $50.000 O $75,000