Transport Company manufactures carts and trailers. The following shows the activities per product and the total overhead information: Assembly (dlh) Actual # of Activities Setups Inspections Units Carts 3.000 8.000 9,000 16,000 Trailers 6,000 16,000 15.000 12.000 Estimated Activity-Base Usage Budgeted Activity Cost Activity Setups 24.000 $ 60,000 inspections 24.000 120,000 Assembly (dl) 28.000 280,000 Activity Estimated Activity-Base Usage Budgeted Activity Cost Setups 24.000 $ 60,000 Inspections 24.000 120.000 Assembly (dlh) 28.000 280,000 The total factory overhead to be allocated to trailers using activity-based costing is S306,667 S235,000 $225.000 S230,000