.Fullard, Inc., manufactures and sells two products: Product E2 and Product G3. 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 E2	1,000	6.0	6,000
Product G3	800	5.0	4,000
Total direct labor-hours			10,000

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 E2	Product G3	Total
Labor-related	DLHs	$269,900	6,000	4,000	10,000
Machine setups	setups	74,178	500	400	900
General factory	MHs	865,080	4,300	4,600	8,900
		$1,209,158

The total overhead applied to Product E2 under activity-based costing is closest to:

a. $671,750

b. $417,960

c. $621,110

d. $725,520