Shelley Company currently uses traditional costing procedures, applying $400,000 of overhead to products X and Y on the basis of direct labor hours. The firm is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH), production setups (SU), and number of parts components (PC) as cost drivers. Data on the cost pools and respective driver volumes follow. Pool No. 1 Pool No. 2 Pool No. 3 Product (Driver DLH) (Driver SU (Driver PC) 600 30 1.500 Y 1.400 50 1.000 Cost $80.000 $140.000 $180.000 The overhead cost allocated to product Y by using traditional chapter 3 costing procedures would be: O $120,000 $184,500 5215.500 $280,000 some other amount