In its first year of operations a company produced and sold 70,000 units of Product A at a selling price of $20 per unit and 17,500 units of Product B at a selling price of $40 per unit. Additional information relating to the company's only two products is shown below: Product A $436,300 $200,000 Product B $251,700 $104,000 Direct materials Direct labor Manufacturing overhead Cost of goods sold Total $ 688,000 304,000 608,000 $1,600,000 The company created an activity-based costing system that allocated its manufacturing overhead costs to four activities as follows: Activity Activity Cost Pool (and Activity Measure) Machining (machine-hours) Setups (setup hours) Product design (number of products) Other (organization-sustaining costs) Total manufacturing overhead cost Manufacturing Overhead $213,500 157,500 120,000 117,000 $608,000 Product A 80,500 75 1 Product B 72,000 300 Total 152,500 375 2 NA 1 NA NA The company's ABC implementation team also concluded that $50,000 and $100,000 of the company's advertising expenses could be directly traced to Product A and Product B, respectively. The remainder of its selling and administrative expenses ($400,000) was organization-sustaining in nature. The company's activity-based costing system would allocate how much manufacturing overhead to Product A? Multiple Choice 300 Setups (setup hours) Product design (number of products) Other (organization-sustaining costs) Total manufacturing overhead cost V 75 1 NA 157,500 120,000 117,000 $608,000 1 NA The company's ABC implementation team also concluded that $50,000 and $100,000 of the company's advertising exper directly traced to Product A and Product B, respectively. The remainder of its selling and administrative expenses ($400,00 organization-sustaining in nature. The company's activity-based costing system would allocate how much manufacturing overhead to Product A? Multiple Choice $209,200 $202,400 $204,200 $199.400