Angie's Inc. manufactures and distributes 2 products, A and B. 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 A B Production setups/Number of setups $204,000 36 32 Material handling/Number of parts 496,000 44 80 Packaging costs/Number of units $1,400,000 700,000 80,000 60,000 What is the total overhead allocated to Product A using the current method? A. $600,000 B. $800,000 OC. $716,000 D. $684,000