COVID 19 Co currently uses traditional costing procedures, applying $800,000 of overhead to products YB and YA on the basis of direct labor hours. The company is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH), production setups (SU), and number of parts components (PC) as cost drivers. Data on the cost pools and respective driver volumes follow.

Product	Pool No.1 (Driver: DLH)	Pool No. 2 (Driver: SU)	Pool No. 3 (Driver: PC)
YB	1,200	45	2,250
YA	2,800	55	750
Pool Cost	$160,000	$280,000	?

The overhead cost allocated to YB by using activity-based costing procedures would be:

Select one:

a. $240,000.

b. $444,000.

c. None of the answers is correct.

d. $356,000.