Angel 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 Pools (and Activity Measures) Machine related (machine hours) Batch setup (setups) Order size (direct labor-hours) Estimated Overhead Cost $ 81,600 $ 387,000 $ 274,800 Activity Cost Pools Machine related Batch setup Order size Expected Activity Product X Product Y Total 3,000 5,000 8,000 2,000 3,000 10,000 7,000 5,000 12,000 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 (Round your intermediate calculations to 2 decimal places.) $371,700 $387,000 $268,300 (0) $149,000