S-1) XX Company provides the following Activity-Based Costing (ABC) informatice Activities 1 2 3 Total Costs Activity cost drivers $392,000 8,000 labor bours $30,000 5.000 gallons $180,000 $602.000 Total costs 7,500 invoices The above activities used by their three departments are: Labor hours Gallons Invoices X Department Y Department Department 2,600 hours 1,200 hours 4.000 hours 1,800 gallons 1,000 gallons 2000 gallons 1,600 invoices 100 invoices 5,800 invoices How much of activity 1 cost will be assigned to the Y Department? O $196,000 $58,800 $127,400 $200,900