Calla Corporation manufactures two products Product F82D and Product TOSP. The company uses a plantwide overhead rate based on direct labor hours. It is considering implementing an activity based casting (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products F82D and TOSP Activity Cost Pool Machining Machine setups Product design Orderi Activity Measure Total Cost Total Activity Machine-hours $180,000 9,000 MH Number of setups $125,000 250 set-ups Number of products Direct labor hours $125,000 2 products $260,000 Activity Measure Product FED 10,000 DEH Product TOP Machine bours Number of setups Number of products Dunct labor-boses 5.000 160 1 4,000 4,000 90 6,000 Using the ADC vystem, how much sotal manufacturing overhead cost would be assigned to Product T05P Ox$136,000 O&$304500 Oc5147000