St Vincent's, Inc, currently uses traditional costing procedures applying $1,006100 of overhead to products Beta and Zeta on the basis of direct labor hours. The company 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 Product Beta Zeta Pool No.1 (Drivers DLH) 1,400 2,600 Pool No. 2 (Driver SU) 50 65 Pool No. 3 (Oriver: PC) 2,250 840 Pool Cost $240, 800 $333,506 $432,600 The overhead cost allocated to Zeta by using traditional costing procedures would be $352,135 $468135 $556 135 $653,965 None of the answer is correct