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Activity Cost Estimated Expected Activity Pools Overhead Cost Machine related $379,600 13,000 MHs (machine-hours) Batch setup $1,144,800 27,000 setups (setups) General factory $420,500 29,000 DLHs

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Activity Cost Estimated Expected Activity Pools Overhead Cost Machine related $379,600 13,000 MHs (machine-hours) Batch setup $1,144,800 27,000 setups (setups) General factory $420,500 29,000 DLHs direct labour- hours) The actual activity for the year was: Actual Activity for the Year Activity Cost Total Product X Product Y Pools Machine related 13,000 11,000 2,000 (machine-hours) Batch setup 26,000 3,000 23,000 (setups) General factory 30,000 24,000 6,000 direct labour- hours) The actual total manufacturing overhead cost incurred for the year was $1,942,300. The total amount of overhead cost allocated to Product X during the year would be closest to

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