Fletes Corporation manufactures two products: Product O95C and Product M31N. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products O95C and M31N.

Activity Cost Pool	Activity Measure	Total Cost		Total Activity
Machining	Machine-hours	$	207,000	9,000	MHs
Machine setups	Number of setups	$	140,000	350	setups
Product design	Number of products	$	98,000	2	products
General factory	Direct labor-hours	$	340,000	10,000	DLHs

Activity Measure	Product O95C	Product M31N
Machine-hours	6,000	3,000
Number of setups	190	160
Number of products	1	1
Direct labor-hours	4,000	6,000

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product O95C?

Multiple Choice

$399,000

$392,500

$263,000

$136,000