Kimberly is the controller for Crane Jerky, a company that manufactures vegan jerky and currently has two flavors: Cajun and BBQ$.$ Kimberly believes that Crane Jerky is in a great position to transition to Activity$-$Based Costing $($ABC$)$ from a traditional costing system. Crane Jerky is planning to produce $77970$ bags of Cajun jerky and $81000$ bags of BBQ jerky. Management has asked Kimberly to compile costing data using ABC. She has identified the following key activity information:

Moving and Sorting Ingredients $$103250(147500$ pounds$)$

Quality Control

Each product will require the following amount of each key activity:

Item Pounds of Ingredients # of Inspections

Cajun $67250$

BBQ $602500$

In addition, Cajun will need $$99130$ of Direct Materials and $$128800$ of Direct Labor while BBQ will need $$102920\mathrm{.}00$ of Direct Materials and $$141500\mathrm{.}00$ of Direct Labor. Determine the total production costs for BBQ jerky under the ABC system? $($Do notround intermediate calculations.$)$

$$411571\mathrm{.}00$

$$244420\mathrm{.}00$

$$425965\mathrm{.}00$

$$446445\mathrm{.}00$