A. $466,500

B. $378,500

C. $591,500

D. $253,500

St Vincents, inci, curtertly uses traenional costing procedures, applying $845,000 of overhead to products Beta and Zeta on the basis of direct iaber hours. The cempany a consideing a shin to activity based costing and the creation of individuai cost pools that will use direct hoor houts (DUh production aetugs (SU and number of parts components pPC as cost dilvers. Data oe the cost pools and respective driver volumes follow. The overhead cost alocated to Beta by using activity-bssed conting procedures would be