Caldwell Company manufactures two products, Product A and Product B. The company's overhead costs consist of setting up machines, $60,000; machining, $32,000; and inspecting, $50,000. Information on the two products is: Product A Product B Total Direct labor hours 4,000 46,000 50,000 Machine setups 60 940 1,000 Machine hours 27,600 2,400 30,000 Inspections 390 1,110 1,500 Calculate the amount of overhead applied to Product A using activity-based costing. $142,000 $46,040 $11,360 $36,921