Alden Company currently uses traditional costing procedures, applying 5200.000 of overhead to products A end a (the company's only products) on the basis of direct labor hours. The firm is considering e shift to activity based costing end the creation of individual cost pools that will use direct labor hours (DLH), production setups (Sd), and number of parts components (PC) as cost drivers. Data on the cost pools end respective driver volumes follow. Pool No. 1 Pool No. 2 Pool No. 3 Product (Driver: DLH) (Driver: SU) (Driver: PC) The overhead cost allocated to product 3 by using activity-based costing procedures would be: o O o o $80,000. sgo,500. 09, 500. 20,000. en amount other than those listed