Bohringer, Inc., manufactures and sells two products: Product A1 and Product X5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product A1	200	9.0	1,800
Product X5	1,000	6.0	6,000
Total direct labor-hours			7,800

The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $256.50 for Product A1 and $165.20 for Product X5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product A1	Product X5	Total
Labor-related	DLHs	$315,588	1,800	6,000	7,800
Production orders	orders	26,761	300	400	700
General factory	MHs	630,800	4,800	4,700	9,500
		$973,149

The total overhead applied to Product A1 under activity-based costing is closest to:

$162,192

$224,568

$403,017

$318,720