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)	$	113,100
Batch setup (setups)	$	439,400
Order size (direct labor-hours)	$	84,000

	Total Activity
Activity Cost Pools	Product X	Product Y	Total
Machine related	900	5,600	6,500
Batch setup	3,200	3,300	6,500
Order size	6,100	1,400	7,500

The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.)

Multiple Choice

• $300,300

• $439,400

• $284,640

• $336,200