Austad Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: Activity Cost Pools (and Activity Estimated Overhead Cost Measures) Depreciation (allocated based on machine-hours) $67,500 $273,700 Batch setup (allocated based on # of setups) General factory (allocated based on direct labour-hours) $ 204,000 Expected Activity Product X Product Y Activity Cost Pools Total 5,000 Depreciation 4,000 1,000 M hours 7,000 Batch setup 3,000 4,000 set ups 8,000 General factory 1,000 7,000 DL hours The total amount of general factory costs allocated to Product X and Y respectively is: Select one: $117,300 and $156,400 O $25,500 and $178,500 $54,000 and $13,500 $102,000 and $102,000 O