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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:

Activities
(and Activity Measures)
Estimated
Overhead
Cost
Machine related (machine-hours) $292,640
Batch setup (setups) $315,900
General factory (direct labour-hours) $220,320

Expected Activity
Activities Product X Product Y Total
Machine related 4,900 6,900 11,800
Batch setup 9,800 1,900 11,700
General factory 3,900 6,900

10,800

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:

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