Tiger Pride produces two product lines: T-shirts and Sweatshirts. Production and sales volume of T-Shirts and Sweatshirts are shown as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 70,000 units 45,000 units Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following activity-based costing (ABC) cost information: Activity Supervision Inspection Activity Cost $100,000 $140,000 Activity-cost driver Direct labor hours (DLHS) Inspections Activities Demanded T-SHIRTS 42,000 DLHS 60,000 inspections SWEATSHIRTS 38,000 DLHs 20,000 inspections Under the revised ABC system, total overhead costs allocated to Sweatshirts will be a. $35,000 b. $47,500 o o $82,500 d. $240,000