Hilltop Company manufactures and sells two products: skateboards and snowboards. They produce 500 skateboards and 800 snowboards. The company has an activity-based costing system with the following three cost pools, activity measures, and expected activity: The Labor-related cost pool is measured by direct labor (DL) hours. Estimated overhead cost associated with the cos pool is $280,000. Expected activity use for skateboards is 2,000 DL hours and expected use for snowboards is 3,000 DL hours. The Production order cost pool is measured by number of orders. Estimated overhead cost associated with orders is $40,000. The company expects 300 orders for skateboards and 500 orders for snowboards. The Order size cost pool is measured by machine hours. Estimated overhead cost for this cost pool is $500,000. They expect to use 3,000 machine hours for skateboards and 2,000 machine hours for snowboards. The total overhead cost that is applied to each snowboard is: $630.77 $275.00 None of the other answers are correct. $854.00 $491.25