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Assume a company manufactures only two products-14,000 units of Product A and 6,000 units of Product. It is considering implementing an activity based costing (ABC) system that allocates all of its manufacturing overhead to three cost pools. The following additional Information is available for the company as a whole and for Products A and B: Activity Cont Pool Machining Machine setups Product design Activity Measure Machine-hours Number of setupe Number of producto Estimated Overhead cont Expected Activity $ 300,000 12,500 MH $ 150,000 200 Setups $ 78,000 2 Producto Activity Measure Machine-hours Number of setups Number of products Product A 9,000 50 1 Product D 6,000 150 1 Using the ABC system, how much overhead cost would be assigned from the Machining cost pool to Product A