Muscat Company manufactures and distributes two products, Mand 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: 8 Activity Cost Driver Amount M XY Production setups Number of setups $82,000 12 Material handling Number of parts 48,000 56 24 Packaging costs Number of units 130,000 '80,000 50,000 $260,000 What is the total overhead allocated to Product XY using the current system? Select one: A. $160,000. B. $146,400. C. $113,600. D. $100,000