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)	$ 151,300
Batch setup (setups)	$ 591,600
Order size (direct labor-hours)	$ 116,850

Activity Cost Pools	Total Activity
	Product X	Product Y	Total
Machine related	1,300	7,200	8,500
Batch setup	3,600	4,900	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

• $353,650

• $591,600

• $330,510

• $506,100