Hanna, Inc The Following Costs Are Reported Labor-Related Overhead Costs Assigned to Product X Are:
A) $192,000

Hanna, Inc. uses activity-based costing. The company produces X and Y. Information relating to the two products is as follows:
$$\begin{array} { l r r } & \underline { X } & \underline { Y } \\\text { Units produced } & 19,000 & 25,000 \\\text { Machine-hours } & 7,500 & 8,500 \\\text { Direct labor-hours } & 8,000 & 12,000 \\\text { Materials handling (number of moves) } & 4,000 & 6,000 \\\text { Setups } & 5,000 & 7,000\end{array}$$ The following costs are reported:
$$\begin{array} { l r } \text { Materials handling } & \$ 160,000 \\\text { Labor-related overhead } & 280,000 \\\text { Setups } & 240,000\end{array}$$ Labor-related overhead costs assigned to product X are:

A) $192,000
B) $232,000
C) $112,000
D) $224,000