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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:

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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 $ 122,500 $ 457,800 $ 95,200 Activity Cost Pools Machine related Batch setup Order size Total Activity Product X Product Y 1,000 6,000 3,300 3,700 6,200 1,800 Total 7,000 7,000 8,000 The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.)

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