Seabrite Company manufactures and distributes two products, S and Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity based costing (ABC) system. She has collected the following information: Activity Production setups Material handling Packaging costs Cost Driver Number of setups Number of parts Number of units Amount $100,000 60.ee 130,000 $290,000 S T 12 56 24 80,000 50,000 What is the total overhead allocated to Product using activity based costing