Allure Company manufactures and distributes two products. M and XY. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity based costing (ABC) system. She has collected the following information Activity Production setups Material handling Packaging costs Cost Driver Number of setups Number of parts Number of units Amount $ 83, eee 44,000 178,500 $385,500 M XY 8 12 68 17 78,000 52,000 What is the total overhead allocated to Product M using the current system? Multiple Choice $130.000 $178 500