Freedom Corp. has provided the following data from its activity-based costing system:

Activity Cost Pool Total Cost Total Activity

Designing products $1,200,000 7,900 product design hours

Setting up batches $35,000 700 batch set-ups

Assembling products $100,000 6,500 assembly hours

Assume that Freedom recently completed job #333C with the following details:

1,000 product design hours

35 batch set-ups

400 assembly hours.

Using the ABC system, how much total manufacturing overhead cost would be assigned to job #333C?

(A) $159,802.58 (B) $134,798.21 (C) $178,921.21 (D) Impossible to know without having a PhD in accounting!