Kulka Corporation manufactures two products Product F82D and Product TO5P. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products F82D and TO5P. Activity Cost Pool Machining Machine setups Product design Order size Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Total cost $180,000 $125,000 $ 44,000 $260,000 Total Activity 9,000 MHS 250 setups 2 products 10,000 DLHS Product F82D 5,000 Product TSP 4,000 Activity Measure Machine-hours Number of setups Number of products Direct labor hours 160 90 4,000 6,000 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product TOSP? Multiple Choice 0 $147,000 0 $304,500 0 $156,000 0 $303,000