MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question. Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTSProduction and sales volume 192,000 units 31,875 unitsSelling price $17.00 $29.00Direct material $1.50 $ 5.00Direct labor $4.30 $ 7.20Manufacturing overhead $3.70 $ 3.00Gross profit $ 7.50 $13.80Selling and administrative $4.00 $ 7.00Operating profit $3.50 $ 6.80Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information:Activity Activity cost Activity-cost driverSupervision $110,880 Direct labor hours (DLH)Inspection $102,700 InspectionsActivities demandedT-SHIRTS SWEATSHIRTS0.25 DLH/unit 1.60 DLH/unit48,000 DLHs 51,000 DLHs60,000 19,000 inspections inspectionsUnder the revised ABC system, total overhead costs allocated to Sweatshirts will be?