Company "B" manufacturers 2 types of running shoes (shoe "X" & shoe "Y"), each using a distinct manufacturing process - both processes are located in the same plant building Plant overheads totaled $258.000 last October, and include such items as heat, lighting and rent. On a square footage basis, shoe "X" uses 60% of the plant while shoe "Y" uses the remaining 40%. To ensure costing accuracy, the October plant overhead costs assigned to each product line should be $103,200 to "Y" & $154,800 to "X" $103,000 to "X" & $154,000 to "Y" $129,000 to "X" & $129,000 to "Y" $103,200 to "X" & $154,800 to "Y