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)	$	168,300
Batch setup (setups)	$	721,600
Order size (direct labor-hours)	$	138,000

	Total Activity
Activity Cost Pools	Product X	Product Y	Total
Machine related	1,800	9,200	11,000
Batch setup	4,100	6,900	11,000
Order size	7,000	5,000	12,000

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

Multiple Choice

• $377,000

• $721,600

• $349,460

• $650,900