Desks are Us makes two different types of desks, the Standard and the Ergo, and they are now considering using an ABC approach to allocating its $610,000 of expected annual overhead costs. Overhead would be allocated using two activities: product design, with an estimated overhead cost of $240,000, and assembly, with a total overhead cost of $370,000. Product design would use # of designs as its cost driver, and assembly would use assembly hrs as its cost driver. The Standard requires 40 new designs and 2,000 hrs of assembly time. The Ergo requires 60 new designs 3,000 hrs of assembly time. Using ABC, how much overhead should be allocated to the Ergo desk? A $433,000 B $366,000 C $244,000 D $258,020