please show all work to explain why that is the correct answer

5.5-17a Tiger Pride produces two product knes T-shirts and Sweatshirts. Product profitability is analyzed as follows SWEATSHIRTS T-SHIRTS 22,500 units 216,000 units Production and sales volume $29.00 $17.00 Seling price $5.00 $2 20 Divect materiel $7.20 $4.90 Direct labor $3 00 $2.40 Marufacuring overtead $13. 80 $7.50 Gross profit $700 $4 00 Selling and administrative Operating proft $6 80 $3.50 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information Activity - cost driver Direct labor hours (DLH) Activity Supervision Inspection Activity cost $111,600 $116,450 Inspections Activities demanded T-SHIRTS 025 DLHunit SWEATSHIRTS 16 DLHunit 36,000 DLHS 18,500 inspections 54,000 DLHS 50,000 inspections Under the revised ABC system, total overhead costs allocated to Sweatshirts will be (Do not round intorim calculations Round the final answer to the nearest whole dollar) OA $228,050 . S76,000 OC. S44,040 OD. None of these answers are correct