Chinchilla, Inc. uses activity-based costing. The company produces X and Y. Information relating to the two products is as follows:

	X	Y
Units produced	38,000	50,000
Machine-hours	15,000	17,000
Direct labor-hours	16,000	24,000
Materials handling (number of moves)	8,000	12,000
Setups	10,000	14,000

The following costs are reported:

Materials handling	$320,000
Labor-related overhead	560,000
Setups	480,000

Labor-related overhead costs assigned to product X are:

		$384,000
		$464,000
		$576,000
		$224,000