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 Cost Driver Amount XY $ 82,000 Number of setups Number of parts 12 Material handling 48, 000 56 24 50, 000 Packaging costs Number of units 130, 000 80, $260, 000 What is the total overhead allocated to Product XY using the current system