Horgen Corporation manufactures two products: Product M68B and Product H277. The company 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 M68B and H27T. Activity Cost Pool Machining Machine setups Product design Order size Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Total Cost $ 299,000 $ 240,000 $ 80,000 $ 290,000 Total Activity 13,000 MHS 400 setups 2 products 10,000 DLHS Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product M68B 6,000 250 1 4,000 Product H27T 7,000 150 1 6,000 Using the activity-based costing system, how much total manufacturing overhead cost would be assigned to Product H27T? Multiple Choice $291,000 O O $174.000 O $465,000 O $454,500