Greenwood Company manufactures two products13,000 units of Product Y and 5,000 units of Product Z. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Y and Z:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	231,600	12,000	MHs
Machine setups	Number of setups	$	55,900	130	setups
Production design	Number of products	$	77,000	2	products
General factory	Direct labor-hours	$	364,500	15,000	DLHs

Activity Measure	Product Y	Product Z
Machining	6,300	5,700
Number of setups	40	90
Number of products	1	1
Direct labor-hours	7,300	7,700

9. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.) Total manufacturing overhead cost 405,080