10. Breda Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were:

The actual activity for the year was:

The actual total manufacturing overhead cost incurred for the year was $1,183,200. The total amount of overhead cost allocated to Product X during the year would be closest to:

A. $594,450

B. $1,030,000

C. $659,400

D. $621,000