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XAA is considering different costing options. They are now using a traditional costing procedures which applies overhead on the basis of machine hours. They have

XAA is considering different costing options. They are now using a traditional costing procedures which applies overhead on the basis of machine hours. They have two products, A and B. XAA is considering a shift to activity-based costing and has created three cost pools. Data on the cost pools and respective driver are shown below.

Pool 1Pool 2Pool 3
ProductDriver: Machine hourDriver: setupDriver: parts
A1,200452,250
B2,80055750
Pool Cost $160,000280,000360,000


The overhead cost allocated to product A by using activity-based costing procedures would be:___________. 

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