QUESTIONS Kulka Corporation manufactures two products: Product F82D and Product TOSP. The company uses a plantwide overhead rate based on direct labor hours. It is considering implementing an activity based costing (ABC) system that allocato its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products F82D and TOSP. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $ 180,000 9,000 MHS Machine setups Number of setups $125,000 250 setups Product design Number of products $ 44,000 2 products Order size Direct labor-hours $200,000 10,000 DLHS Activity Measure Product A Product B Machine-hours 5,000 4,000 Number of setups 160 90 Number of products 1 1 Direct labor-hours 4.000 6,000 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product B? O $147.000 O $304,500 O $303,000 O $156,000