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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:

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) $ 172,800
Batch setup (setups) $ 689,400
Order size (direct labor-hours) $ 137,000

Total Activity
Activity Cost Pools Product X Product Y Total
Machine related 1,600 7,400 9,000
Batch setup 3,100 5,900 9,000
Order size 6,600 3,400 10,000

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

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