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 Production setups Material handling Packaging costs Cost Driver Amount M XY Number of setups $ 84,000 20 30 Number of parts 47,000 45 Number of units 306,500 105,000 70,000 $437,500 30 What is the total overhead allocated to Product XY using the current system? $175,000. $245,700. () $262,500. $191,800