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)	$	144,500
Batch setup (setups)	$	646,850
Order size (direct labor-hours)	$	129,200

	Total Activity
Activity Cost Pools	Product X	Product Y	Total
Machine related	1,500	7,000	8,500
Batch setup	3,000	5,500	8,500
Order size	6,500	3,000	9,500

The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.)

Multiple Choice

• $342,200

• $646,850

• $316,700

• $578,350