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

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product D0 Product D5 Toal
Labord-related	DLHs	$313,743	3,600 3,300 = 6,900
Production Orders	Orders	70,264	300 500 = 800
General Factory	MHs	253,555	4,300 4,200 =8,500
		$637,562

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

A. $125,286

B. $304,920

C. $273,240

D. $319,252