Hanna, Inc. uses activity-based costing. The company produces X and Y. Information relating to the two products is as follows:

	X	Y
Units produced	19,000	25,000
Machine-hours	7,500	8,500
Direct labor-hours	8,000	12,000
Materials handling (number of moves)	4,000	6,000
Setups	5,000	7,000

The following costs are reported:

Materials handling	$160,000
Labor-related overhead	280,000
Setups	240,000

Labor-related overhead costs assigned to product X are:

Select one:

A. $112,000

B. $232,000

C. $192,000

D. $224,000