: Bewig, Inc., manufactures and sells two products: Product E8 and Product R4. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: 3 Activity Cost Pools Total Activity Measures DLHS Estimated Overhead Cost 201,717 69,020 140,553 $411,290 Labour-related Machine setups General factory Expected Activity Product E8 Product R4 4,800 4,500 400 300 3,300 3,000 : setups MHS 9,300 700 6,300 39 The total overhead applied to Product E8 under activity-based costing is closest to: 1) $39,440 5: 2) $194,115 3) $411,290