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)	$362,600
Batch setup (setups)	$421,500
General factory (direct labour-hours)	$308,100

	Expected Activity
Activities	Product X	Product Y	Total
Machine related	6,000	8,000	14,000
Batch setup	12,000	3,000	15,000
General factory	5,000	8,000	13,000

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:

$421,500

$897,500

$476,000

$611,100

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