Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: Production and sales volume Selling price T-SHIRTS 56,000 units SWEATSHIRTS 42,500 units $29.00 Direct material Direct labor Manufacturing overhead Gross profit Selling and administrative Operating profit $17.00 $2.10 $ 5.00 $4.70 $ 7.20 $2.70 $ 7.50 $ 3.00 $13.80 $ 7.00 $3.50 $4.00 $ 6.80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information: Activity Activity-cost driver Direct labor hours (DLH) Inspections Activity cost Supervision $128,340 Inspection $166,600 Activities demanded T-SHIRTS SWEATSHIRTS 0.75 DLH/unit 1.2 DLH/unit 42,000 DLHS 51,000 DLHS 18,000 inspections 80,000 inspections Under the revised ABC system, total overhead costs allocated to Sweatshirts will be A. $100,980 B. $70,380 C. $294,940 OD. None of these answers are correct