TB MC Qu. 9-88 (Algo) Allure Company manufactures and distributes... Allure Company manufactures and distributes two products, M and XY. 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 Cost Driver Amount M XY Production setups Number of setups $ 83,000 8 12 Material handling Number of parts 44 , 000 68 17 Packaging costs Number of units 178 , 500 78, 000 52, 000 $305, 500 k What is the total overhead allocated to Product XY using the current system? nces Multiple Choice O $130,000