Horgen Corporation Manufactures Two Products: Product M68B and Product H27T

Horgen Corporation manufactures two products: Product M68B and Product H27T. The company is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products M68B and H27T. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product M68B?

A) $454,500
B) $116,000
C) $444,000
D) $328,000