Citrine Corporation currently uses traditional costing procedures, applying $1,237,200 of overhead to products BX and ZY on the basis of direct labor hours. The company is also considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH), production setups (SU), and number of parts components (PC) as cost drivers. Information regarding the cost pools and respective driver volumes are follows:

Product	Pool No.1 (Driver: DLH)		Pool No. 2 (Driver: SU)		Pool No. 3 (Driver: PC)
BX		1,700				45				3,150
ZY		3,100				60				790
Pool Cost	$	192,000			$	336,000			$	709,200

The overhead cost allocated to BX by using traditional (volume based) costing procedures with overhead allocated based on direct labor hours would be: