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) Machine related machine-hours) Batch setup (setups) Order size (direct labor-hours) Total Cost $ 137,600 $ 532,800 $ 105,300 Activity Cost Pools Machine related Batch setup Order size Total Activity Product x Product Y 1,000 7,000 3,000 5,000 7,000 Total 8,000 8,000 9,000 2,000 The total amount of overhead cost allocated to Product X would be closest to: Multiple Choice $298,900 O $533,000 O O $291,000 O O $387,850