20

Angara Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: Activity Cost Pool (and Activity Measure) Total Cost Machine related machine-hours) $ 159, 600 Batch setup (setups) $698,250 Order size (direct labor-hours) $142,600 Total Activity Activity Cost Pools Machine related Batch setup Order size Product X Product Y 1,700 8,800 4,000 6,500 6,900 4,600 Total 10,500 10,500 11,500 The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.)