Allure Company manufactures and distributes two products, M and XY. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information:Activity Cost Driver Amount M XYProduction setups Number of setups $ 72,000 12 28 Material handling Number of parts 50,000 54 36 Packaging costs Number of units 355,000 108,000 72,000 $ 477,000 What is the total overhead allocated to Product XY using the current system?A) $212,400.B) $190,800.C) $264,600.D) $286,200.

A) $212,400

Explanation:

 Activity                     Cost Driver        Amount        M      XY

Production setups Number of setups $ 72,000     12      28

Material handling   Number of parts 50,000            54      36

Packaging costs    Number of units     355,000   108,000   72,000

Total                                                 $ 477,000

Activity                     Cost Driver        Amount           XY

Production setups Number of setups $ 72,000    (28/40) *72,000= 50400

Material handling   Number of parts 50,000        (36/90)*50,000= 20,000

Packaging costs    Number of units     355,000    (72,000/180,000) *355,000

                                                                                    =142,000

Total Overhead allocated to Product XY using the current system=

50,400+ 20,000+ 355,000= $ 212400

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