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One of Crane Fireworks Company's activity cost pools is machine setups, with estimated overhead of $204000. Astro produces sparklers (70 setups) and lighters (30 setups).

One of Crane Fireworks Company's activity cost pools is machine setups, with estimated overhead of $204000. Astro produces sparklers (70 setups) and lighters (30 setups). How much of the machine setup cost pool should be assigned to sparklers?

$61200

$142800

$262286

$204000

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