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) $116,200 Batch setup (setups) $522,200 Order size (direct labor-hours) $ 106,400 Total Activity Activity Cost Pools Machine related Batch setup Order site Product X Product Y Total 1,200 5,800 7,000 2,700 4,300 7,000 6,200 1,800 8,000 The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.) Multiple Choice O $303,300 O $522,200 O $283,380 O $441,000