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)	$	123,000
Batch setup (setups)	$	497,250
Order size (direct labor-hours)	$	96,050

	Total Activity
Activity Cost Pools	Product X	Product Y	Total
Machine related	1,300	6,200	7,500
Batch setup	2,800	4,700	7,500
Order size	6,300	2,200	8,500

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

rev: 03_17_2018_QC_CS-119201

Garrison 16e Rechecks 2018-07-24

Multiple Choice

• $278,150

• $497,250

• $256,830

• $438,150