Use this information for Miramar Industries to answer the question that follow. Miramar Industries manufactures two products: A and B. The manufacturing operation involves three overhead activities-production setup, materials handling, and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities: Activity Production setup Material handling General overhead Cost Activity Base $250,000 150,000 80,000 Number of setups Number of parts Number of direct labor hours Each product's total activity in each of the three areas are as follows: Number of setups Number of parts Number of direct labor hours Product A 100 40,000 8,000 Product B 300 20,000 12,000 What is the overhead allocated to Product B using activity-based costing? Oa. $175,000 Ob. $292,500 Oc. $285,500 Od. $135,000