Allure Company manufactures and distributes two products, Mand 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 $82,000 48,000 130.000 $260.000 80.000 24 50,000 What is the total overhead allocated to Product M using the current system? $113,600 $130,000. $146,400 $160,000