Mendoza Toy Company manufactures two products, Techman and Mechman. Robot's estimated overhead costs for next yeare are

Machine set up cost pool: $200,000

Machining cost pool: $450,000

Inspecting cost pool: $150,000

Estimated use of cost drivers for next year are

Machine setups

Total: 1,000 setups

Techman: 600 setups

Mechman: 400 setups

What is the total amount assigned to Techman for machine setups?

A. $160,000

B. $140,000

C. $120,000

D. $100,000