Immen Corporation manufactures two products: Product B82O and Product P99Y. 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 B82O 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	500	setups
Product design	Number of products	$	46,000	2	products
General factory	Direct labor-hours	$	330,000	10,000	DLHs

Activity Measure	Product B82O	Product P99Y
Machine-hours	7,000	8,000
Number of setups	200	300
Number of products	1	1
Direct labor-hours	3,000	7,000

Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Product P99Y?

Multiple Choice

$503,000

$704,200

$396,000

$301,800