Assume a company manufactures only two products$14,000$ units of Product A and $6,000$ units of Product B$.$ It is considering implementing an activity$-$based costing $($ABC$)$ system that allocates all of its manufacturing overhead to three cost pools. The following additional information is available for the company as a whole and for Products A and B:

Activity Cost Pool Activity Measure Estimated Overhead Cost Expected Activity

Machining Machine$-$hours $ $300,00015,000$ MH

Machine setups Number of setups $ $150,000200$ Setups

Product design Number of products $ $78,0002$ Products

Activity Measure Product A Product B

Machine$-$hours $9,0006,000$

Number of setups $50150$

Number of products $11$

Using the ABC system, how much total overhead cost would be assigned from all of the activities to Product B$?$

Multiple Choice

$$261,500$

$$271,500$

$$251,500$

$$301,500$