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 Cost Product DO Product D5 Total 3.3001 6.900 5001 800 4,200 8,500 3,600 300 4,300 DLHs $313,743 70,264 253.555 $637.562 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