Question 20 3.3 pts Shelley Company currently uses traditional conting procedures, applying $600.000 of overhead to products X and Y on the basis of direct labor hours The firm is considering a shift to activity based costing and the creation of individual cost pools that will use direct labor hours (DLH).production setups (SU) and number of parts components (PC) as cost drivers Data on the cost pools and respective driver volumes follow Pool No. 1 Pool No. 2 Pool No. 3 Product (Driver DLHDiver SUV (Driver PC X 600 30 1.500 Y 1.400 SO 1.000 Cost 580.000 $140.000 $180.000 The overhead cost allocated to product Y by using activity-based costing procedures would be $120.000 $164.500 $215 500 5200,000 some other amount