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 controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information:

Activity	Cost Driver	Amount			M		XY
Production setups	Number of setups	$	87,000		16		24
Material handling	Number of parts		54,000		51		34
Packaging costs	Number of units		192,500		87,000		58,000
		$	333,500

What is the total overhead allocated to Product M using the current system?

$200,100.

$182,700.

$150,800.

$192,500.