Aujla 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) $239,000

Batch setup (setups) $234,900

General factory (direct labour-hours) $159,300

Expected Activity

Activity Cost Pools Total Product X Product Y

Machine related 10,000 3,000 7,000

Batch setup 10,000 4,000 6,000

General factory 14,000 7,000 7,000

If 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:

Multiple Choice

$235,000.

$316,600.

$357,500.

$563,000.