The manufacturing system at KMH Company uses two overhead resources which are summarized as follows: Machinery - Total Cost $4,000,000 and practical Capacity 50,000 hours Indirect Labour - Total Cost $500,000 and practical Capacity 20,000 hours. Each hour of production activity uses 2 hours of the machinery resource and 3 hours of the indirect labour resource. Product A has materials cost of $100 per unit, direct labour cost of $80 per unit, and consumes one hour of production activity to be made. What is the total cost of Product A? $180 $270 $415 None of the above