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 costinglystem: Activity Cost Pools (and Activity Metrus) Machine related (machine-bours) Estimated Overhead Coat 581,600 Batch setup (setups) 5387,000 General factory (direct labor hours) $274,800 Expected Activity Activity Cour Pools Total Product Product Machine related 8.000 3,000 5,000 Batch setup 10,000 2.000 8,000 General factory 12.000 7,000 3,000 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 dosest to A $140.000 OBS:371.700 OC3387.000 OD 5268,300