5. Triathlon Cycles specializes in producing touring bicycles but has recently ventured into producing mountain bicycles too. The company provides the following cost information. Activity Cost pool Direct materials per unit Total direct labor cost Total manufacturing overhead Number of units Mountain Bicycle 1,000 300 $ 75,000 200 units Touring Bicycle $ 2,200 700 $180,000 400 units A. What is the manufacturing overhead allocated to each mountain bicycle? B. What is the total manufacturing costs of one touring bicycle