Austad 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 Manufacturing Overhead Cost Depreciation ( allocated based machine-hours) $67,500 $273,700 Batch setup (allocated based on the # of setups) General factory (allocated based on the # of direct labour-hours) $204,000 Expected Activity Activity Cost Pools Total Product X Product Y Depreciation 5,000 3,000 Machine related 2,000 M hours 7,000 Batch setup 3,000 4,000 set-ups 8,000 General factory 2,000 6,000 DL hours The total manufacturing overhead allocated to Product X is: Select one: O $208,800 O $273,000 0 none of these 0 $196,800