Company X uses activity-based costing (ABC) for Product A and Product B. The total estimated overhead cost for all part types used in the manufacturing of both products was $550,000 and the expected activity was 2000 part types. If Product B requires 1200 part types, the amount of overhead cost allocated to product B for parts used would be:

a.

$345,000

b.

$275,000

c.

$220,000

d.

$330,000