9. Jeanlouis, Inc., manufactures and sells two products: Product DO and Product D5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Cost Pools Activity Measures Labor-related Production orders orders General factory Overhead CostProduct DO Product D5 Total 3,300 6,900 500 800 4,200 8,500 $313,743 70,264 253,555 $637,562 3,600 300 4,300 DLHs MHs The total overhead applied to Product D5 under activity-based costing is closest to A. $319,252 B. $125,286 C. $304,920 D. $273,240 E. $318,310