Kawaii Corporation manufactures two products: Kawaii Pens and Kawaii Pencils. It is considering changing to an activity-based costing (ABC) system where manufacturing overhead costs will be put into four cost pools. The company currently uses a plantwide overhead rate based on direct labor-hours. The following additional information is available for the Kawaii Pens and Kawaii Pencils as well as all of Kawaii Corporation.

Activity Cost Pool	Activity Measure	Total Cost		Total Activity
Machining	Machine-hours	$	247,000	13,000	MHs
Machine setups	Number of setups	$	60,000	150	setups
Product design	Number of products	$	56,000	2	products
Order size	Direct labor-hours	$	260,000	10,000	DLHs

Activity Measure	Kawaii Pens	Kawaii Pencils
Machine-hours	10,000	3,000
Number of setups	110	40
Number of products	1	1
Direct labor-hours	6,000	4,000

Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Kawaii Pencils?

Question 11 options:

	$249,200
	$311,500
	$373,800
	$418,000