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 activity pools . Data on the cost pools and respective driver are shown below. Pool No 1 Pool No 2 Pool No 3 Product Driver: Machine hours Driver: Setups Driver: Parts A 1200 45 2,250 B 2800 55 750 Pool cost $160,000 $280,000 $360,000 The overhead cost allocated to product A by using traditional costing procedures would be: a. $240,000. b. $356,000. c. $444,000. d. $560,000. e. some other amount