Larson Productions LLC has an activity cost pool called product design and redevelopment. The cost driver for this pool is design hours. A total of $1,000$ design hours were used, $620$ for Model XLT and $380$ for Model TXT$.$ The total cost assigned to the cost pool was $$118,000.$ Using the activity proportion method, determine how much cost should be allocated to each product.

$$118,000$ to Model XLT and $$118,000$ to Model TXT

$$70,800$ to Model XLT and $$47,200$ to Model TXT

$$59,000$ to Model XLT and $$59,000$ to Model TXT

$$73,160$ to Model XLT and $$44,840$ to Model TXT