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Jeanlouis, Inc., manufactures and sells two products: Product D0 and Product D5. The company has an activity-based costing system with the following activity cost pools,

Jeanlouis, Inc., manufactures and sells two products: Product D0 and Product D5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

EstimatedExpected Activity

Activity Cost PoolsActivity Measures

Overhead Cost

Product D0

Product D5

TotalLabor-relatedDLHs$313,7433,6003,3006,900Production ordersorders70,264300500800General factoryMHs253,5554,3004,2008,500$637,562

The total overhead applied to Product D5 under activity-based costing is closest to:

$319,252

$125,286

$304,920

$273,240

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