Caldwell Company manufactures two products, Product A and Product B. The company's overhead costs consist of setting up machines, $130,000; machining $60,000, and inspecting, 592,000. Information on the two products is: Direct labor hours Product Product B Total 32,000 18,000 50,000 340 660 1,000 19,200 10,800 30,000 Machine setups Machine hours Inspections 810 690 1,500 Calculate the amount of overhead applied to Product A using activity-based costing $180,480 $152,281 $132,280 $282,000