Assume that the Ice Cream Company is considering the costs of two of their product lines$-$ice cream sandwiches and dessert bars. The company identified the following partial list of activities, costs, and activity drivers expected for the next year.

$\backslash$table$[[$Activity$,$Expected Costs,Cost Driver$],[$Extrusion costs,$$637,500,$Number batches made$],[$Packaging costs,$$44,000,$Number of units made$],[,,],[$Production volume,Ice Cream Sandwiches,Dessert Bars$],[$Batches made,$350,000$ units,$200,000$ units$]]$

How much overhead cost will be assigned to the dessert bar product line using activity$-$based costing $($ABC$)?$