Overton Company manufactures and distributes two products, R and S. 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: R. 12 Activity Overhead Amount R Production setups Number of setups $82,000 Material handling Number of parts 48,000 Packaging costs Number of units 130,000 80,000 50,000 $260,000 What is the total overhead allocated to Product S using activity-based costing? Multiple Choice O O $113,600 $130,000 O $146,400