The company recently switched to activity based costing (ABC) from the de parent method allocated overhead costs at a rate of $60 per man Department XZ has gathered the following data Activity Material handling Machine setups Utilities Quality control Cost Drivers Tons of material handled Number of production runs Machine hours Number of inspections Rate $ 80 3.750 25 500 During April. LMN purchased and used $100,000 of direct materials at $20 per ton. There were eight (8) production runs using a total of 12.000 machine hours in April. The manager of Department XZ needed 12 inspections. Actual overhead costs totaled $820,000 for the month. How much overhead costs were applied to the Work-in-Process Inventory during April using activity-based osting? O $720,000 O $736,000. 0 $820,000 $536,000