QUESTION 4 Horgen Corporation manufactures two products: Product M68B and Product H27T. The company is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products M68B and H27T. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $ 299,000 13,000MHs Machine setups Number of setups 240,000 400setups Product design Number of products 80,000 2products Order size Direct labor-hours 290,000 10,000DLHs Activity Measure Product M68B Product H27T Machine-hours 6,000 7,000 Number of setups 250 150 Number of products 1 Direct labor-hours 4,000 6,000 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product H27T? O $465,000 O $291,000 O $174,000 O $454,500