Kramerica, Incorporated currenty uses traditional costing procedures. They apply $800,000 of overhead to products Beta and Zeta on the basis of direct labor hours. The company is considering a shift to activity based costing and the creation of individusl cost pools that will use direct laboe hours (OLH). production setups (SU), and rumber of parts components (PC) as cost drivers. Dota on the cost pools and respective driver volumes foliow. The overhead cost allocated to Beta by using todtional costing procedures would be: Musple choice $240000 $356000 $44,000