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 $ 79,000 16 24 Material handling Number of parts 58,000 64 16 Packaging costs Number of units 300,500 105,000 70,000 $ 437,500 What is the total overhead allocated to Product XY using the current system? $179.200. $175.000 $258,300 5262.500