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 Number of setups Number of parts Number of units Amount $ 90,000 45,000 165,000 $300,000 M 12 63 90,000 XY 18 27 60,000 What is the total overhead allocated to Product M using the current system? Multiple Choice $133,500. O O $180,000. $165.000. $166,500 O