SCS Co. uses activity-based costing in their manufacturing process. The company produces two products, ABC and XYZ. SCS has provided their costing department the following information from this years budget relating to the production of these two products:

	ABC	XYZ
Units to be produced	7,200	10,800
Machine-hours expected	160	320
Direct labor-hours expected	320	480
Materials handling (number of moves)	96	112
Machine setups (number of setups)	32	24

The following costs are expected to be incurred throughout the year and are related to the cost drivers being measured:

Expected Total Costs
Direct Labor Wages	$80,000
Materials handling	$6,400
Labor-related overhead	$67,200
Machine setups	$11,200

What is the expected overhead allocated to product XYZ? NOTE: Round all per-unit costs to the nearest cent.

Select one:

a. $43,766.24

b. $36,233.92

c. $48,566.24

d. None of the amounts listed.

e. $45,120.00