Immen Corporation manufactures two products Product 8820 and Product P99. The company uses a plantwide overhead rate based on direct labor-hours. It 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 3820 and P99Y. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $330,000 15,000 MHS Machine setups Number of setups $300,000 580 setups Product design Number of products $ 46,000 2 products Order size Direct labor-hours $330,000 10,800 DLHS Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product Product 3820 P99Y 7,000 8,000 200 300 1 1 3,000 7,000 Using the ABC system how much total manufacturing overhead cost would be assigned to Product B8207 Mugs Choice 350.000 5297,000 $396,000 $99 000