COTB MC Qu. 7-42 (Algo) Assume a company manufactures only two... Assume a company manufactures only two products-14,000 units of Product A and 6,000 units of Product B. It is considering Implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to three cost pools. The following additional Information is available for the company as a whole and for Products A and B: Activity Cost Pool Machining Machine setups Product design Activity Measure Machine-hours Number of setups Number of products Activity Measure Estimated Overhead Cost $ 300,000 $ 150,000 $ 78,000 Machine-hours Number of setups Number of products 9,000 Product A Product B 6,000 150 1 50 1 Expected Activity 30,000 MH 200 Setups 2 Products Using the ABC system, how much overhead cost would be assigned from the Machining cost pool to Product A? Multiple Choice $90,000 $45,000 $150,000 $70,000