A Company Identified the Following Partial List of Activities,costs,and Activity

A company identified the following partial list of activities,costs,and activity drivers expected for the next year:
$$\begin{array} { | l | c | l | } \hline \text { Activity } & \text { Expected Costs } & { \text { Cost Driver } } \\\hline \text { Extrusion costs } & \$ 83600 & \text { Number batches made } \\\hline \text { Handling costs } & \$ 8,800 & \text { Number of arders Filled } \\\hline \text { Packaging costs } & \$ 40,500 & \text { Number of units made } \\\hline\end{array}$$
$$\begin{array} { | l | c | c | } \hline & \text { Product A } & \text { Product B } \\\hline \text { Production volume } & 750,000 \text { units } & 600,000 \text { units } \\\hline \text { Batches made } & 200 \text { batches } & 750 \text { batches } \\\hline \text { Orders Filled } & 75 & 200 \\\hline\end{array}$$
How much overhead in total will be assigned to the Product A line using activity based costing?

A) $42,500.
B) $132,900.
C) $90,400.
D) $66,000.
E) $66,450.