Woohoo Company has determined that its total manufacturing overhead cost of $1,600,000 is a mixture of unit-level, batch-level, product-line, and facility support costs. The company has assembled the following information concerning the manufacturing overhead costs, the annual number of units produced, production batches, and number of product lines in each division. Total Overhead Costs Division A Division B Unit-level overhead $ 450,000 9,000 units 16,000 units Batch-level overhead 500,000 46 batches 79 batches Product-line overhead 350,000 8 lines 27 lines Facility support overhead 300,000 Total $1,600,000 How much total overhead cost would REMAIN if Division A were eliminated? O $426,000 $726,000 O $874,000 $1,174,000 O $1,300,000