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) $ 116,200 Batch setup (setups) $ 522,200 General factory (direct labor-hours) $ 106,400 Total Activity Activity Cost Pools Product X Product Y Total Machine related 1,200 5,800 7,000 Batch setup 2,700 4,300 7,000 General factory 6,200 1,800 8,000 The total amount of overhead cost allocated to Product X would be closest to: