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	$	76,000		9		21
Material handling	Number of parts		57,000		56		24
Packaging costs	Number of units		234,500		90,000		60,000
		$	367,500

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

Multiple Choice

• $147,000.

• $164,100.

• $203,400.

• $220,500.