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)	Estimated Overhead Cost
Machine related (machine-hours)	81,600
Batch setup (setups).	387,000
General factory (direct labour-hours).	274,800

	Expected Activity
Activity Cost Pools	Total	Product X	Product Y
Machine related	8,000	3,000	5,000
Batch setup	10,000	2,000	8,000
General factory	12,000	7,000	5,000

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:

149,000

268,300

387,000

371,700