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)                            $132,000

Batch setup (setups)                                                 $494,250

Order size (direct labor-hours)                                  $94,350

                                                  Total Activity

Activity Cost Pools         Product X              Product Y            Total

Machine related                 1,100                       6,400               7,500

Batch setup                       3,400                       4,100                 7,500

Order size                          6,300                      2,200                 8,500 

 

The total amount of overhead cost allocated to Product X would be closest to: