Filosa, Inc., manufactures and sells two products: Product W9 and Product F8. 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 W9	Product F8	Total
Labor-related	DLHs	$374,495	4,900	7,200	12,100
Production orders	orders	84,172	500	600	1,100
General factory	MHs	221,960	3,000	3,200	6,200
		$680,627

The total overhead applied to Product F8 under activity-based costing is closest to:

$363,000

$114,560

$383,312

$405,000