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: 12 Activity Production setups Material handling Packaging costs Cost Driver Number of setups Number of parts Number of units Amount M XY $ 73,000 18 49,000 68 17 246 , 96 , 64, $368 , What is the total overhead allocated to Product M using the current system? Multiple Choice $220,800 $216.000 $246.000 $152.000