Arrojo Corporation manufactures two products Product X71B and Product C911 The company uses a plantwide overhead rate based on direct labor hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products X71B and C911 Activity Cost Pool Machining Machine setups Product design Order size Activity Mean Activity Measure Machine-hours Number of setups Number of products Direct labor hours Total Cost Total Activity $275,000 11,000 MHS $210,000 350 setups $ 48,000 2 products $300,000 10,000 DLHS ProdC911 Machine-hours Number of sup Number of products Dunit labor-hours Product X71B 5,000 220 6,000 6,000 130 1 4,000 Using the plantwide overbead rate, hus much manufacturing overhead cost would be allocmed so Product X/18 Ca5499.800 Ch. 5311.200 Oc5372.000 5438.500