Immen Corporation manufactures two products: Product B$82$O and Product P$99$Y$.$ 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 B$82$O and P$99$Y$.$

Activity Cost Pool Activity Measure Total Cost Total Activity

Machining Machine$-$hours $ $330,00015,000$ MHs

Machine setups Number of setups $ $300,000500$ setups

Product design Number of products $ $46,0002$ products

Order size Direct labor$-$hours $ $330,00010,000$ DLHs

Activity Measure Product B$82$O Product P$99$Y

Machine$-$hours $7,0008,000$

Number of setups $200300$

Number of products $11$

Direct labor$-$hours $3,0007,000$

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product B$82$O$?$

Multiple Choice

$$503,000$

$$297,000$

$$396,000$

$$99,000$