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:

Activities (and Activity Measures) Estimated Overhead Cost Machine related (machine-hours) $274,400 Batch setup (setups) $288,360 General factory (direct labour-hours) $198,900

Expected Activity Activities Product X Product Y Total Machine related 4,600 6,600 11,200 Batch setup 9,200 1,600 10,800 General factory 3,600 6,600

10,200

Assuming that actual activity turns out to be the same as expected activity, the total amount of overhead cost allocated to Product X would be closest to:

$288,360 $652,220 $363,860 $428,540