Mllure Company manufactures and distributes two products, M and XY. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information: Cost Driver Amount M XY $82,000 8 12 Activity Production setups Material handling Packaging costs Number of setups Number of parts Number of units 48,000 56 24 130.000 80,000 50,000 $260,000 What is the total overhead allocated to Product XY using the current system (i.e., simple method)? $146,400. O $100.000. O $113,600 $160,000