Smith Marine, in makes 2 different types of boats: sail and fishing boats. The company has decided to allocate overhead using the two cast pools and estimated data Activity Allocation Base Overhead Costs Design number of designs 5180.000 Production tabor hours $945.000 Sail Boats 22 designs 4,000 hours Fishing Boats 18 designs 3.500 hours Total 40 designs 7.500 hours ifa sall boat requires 1 design and 180 labor hours, how much overhead will be assigned to that sail boat using activity-based costing? 527.480 $22.680 $36.000 532.400