Allure Company manufactures and distributes two products, M and XY Overhead costs are currently allocated using the number of units produced as the allocation base. The controlfer has recommended changing to an activity-based costing (ABC) system. She has collected the following information Activity Production setups Material handling Packaging costs Cost Driver Number of setups Number of parts Number of units Amount M $ 73,000 12 18 49,000 68 17 246, 000 96,000 64,000 $368,000 What is the total overhead allocated to Product Musing the current system