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) $268,400 Batch setup (setups) $279,300 General factory (direct labour-hours) $192,000 Expected Activity Activities Product X Product Y Total Machine related 4,500 6,500 11,000 Batch setup 9,000 1,500 10,500 General factory 3,500 6,500 10,000 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: $279,300 $355,700 $416,400 $635,000