Tableco WIII and two types of the coming year-square round tables. Tableco is considering introducing an activity-based costing system. Below is each activity, its cost and related activity driver: Activity Cost $ Activity driver Machine setups 500000 Number of setups Materials handling 96000 Number of parts Cutting 48000 Number of parts Assembly 2100000 Direct labour hours Finishing 350000 Number of units The level of activity estimated for the year is: Square Units to be produced 25 000 Number of setups 100 Number of parts per unit Direct labour hours per unit 4 Round 10 000 25 16 2 32 Total overhead cost allocated to Square tables in respect to Material handling if activity costing would be: Select one: $2500 $25000 $80000 $32000