Germ X company uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system:

Activity Cost Pool (and Activity Measure)	Total Cost
Machine related (machine-hours)	$	132,000
Batch setup (setups)	$	494,250
Order size (direct labor-hours)	$	94,350

	Total Activity
Activity Cost Pools	Product X	Product Y	Total
Machine related	1,100	6,400	7,500
Batch setup	3,400	4,100	7,500
Order size	6,300	2,200	8,500

The total amount of overhead cost allocated to Product X would be closest to:

A. $313,350

B. $494,250

C.$293,990

D. $407,250