In its first year of operations a company produced and sold 70,000 units of Product A at a selling price of $20 per unit and 17,500 units of Product B at a selling price of $40 per unit. Additional information relating to the company's only two products is shown below: Direct materials Product A $ 436,300 Product B $ 251,700 Direct labor $ 200,000 $ 104,000 Manufacturing overhead Cost of goods sold Total $ 688,000 304,000 608,000 $ 1,600,000 The company created an activity-based costing system that allocated its manufacturing overhead costs to four activities as follows: Activity Cost Pool (and Activity Measure) Manufacturing Overhead Product A Activity Product B Total Machining (machine-hours) $ 213,500 80,000 72,500 152,500 Setups (setup hours) Product design (number of products) 157,500 120,000 75 300 375 1 1 2 Other (organization-sustaining costs) 117,000 NA NA Total manufacturing overhead cost $ 608,000 The company's ABC implementation team also concluded that $50,000 and $100,000 of the company's advertising expenses could be directly traced to Product A and Product B, respectively. The remainder of its selling and administrative expenses ($400,000) was organization- sustaining in nature. The company's activity-based costing system would allocate how much manufacturing overhead to Product A? (Do not round your intermediate calculations.) Multiple Choice $198,700 $201,700 $203,500 $208,500