Zipp Company Manufactures Two Products (X and Y) -Refer to the Figure

Multiple Choice

Zipp Company manufactures two products (X and Y) . The overhead costs ($84,000) have been divided into three cost pools that use the following activity drivers:
$$\begin{array} { l c c c } \text { Product } & \text { Number of setups } & \text { Machine Hours } & \text { Packine Orders } \\\mathbf { X } & 10 & 500 & 75 \\Y & 10 & 2,000 & 175 \\\\\text { Cost per pod } & \$ 9,000 & \$ 60,000 & \$ 15,000\end{array}$$
-Refer to the figure.Using functional-based costing,what is the amount of overhead cost to be assigned to Product X using machine hours as the allocation base?

A) $12,000
B) $16,800
C) $48,000
D) $60,000