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) $ 137,600 Batch setup (setups) $ 532,800 Order size (direct labor-hours) $ 105,300 Activity Cost Pools Total Activity Product X Product Y Total Machine related 1,000 7,000 8,000 Batch setup 3,000 5,000 8,000 Order size 7,000 2,000 9,000 The total amount of overhead cost allocated to Product X would be closest to:

Multiple Choice

$387,850

$533,000

$291,000

$298,900