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 costing (ABC) system. She has collected the following information Activity/Cost Dover Production setups/Number of setups Material handling/Number of parts Packaging costs/Number of units Amount $204.000 496.000 200 000 $1.400.000 36 32 44 BO 80,000 60,000