Miramar Industries manufactures two products: A and B. The manufacturing operation involves three overhead a and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities: Activity Production setup Material handling General overhead Cost 250,000 Number of setups 50,000 Number of parts Activity Base 80,000 Number of direct liabor hours Each product's total activity in each of the three areas are as follows Product A 100 40,000 8,000 Product B 300 20,000 12,000 Number of setups Number of parts Number of direct labor hours What is the total overhead allocated to Product A using activity-based costing? , $224,000 b.$32,000 C. $194,500 d. $162,500