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 Pools Estimated (and Activity Measures) Overhead Cost Machine related (machine-hours) $137,600 Batch setup (setups) $532,800 General factory (direct labor-hours) $105,300 Expected Activity Activity Cost Pools Product X Product Y Total Machine related 1,000 7,000 8,000 Batch setup 3,000 5,000 8,000 General factory 7,000 2,000 9,000 Assuming that actual activity turns out to be the same as expected activity, the total amount of overhead cost allocated to Product X would be closest to: