Kramerica, Incorporated currently uses traditional costing procedures. They apply $866,800 of overhead to products Beta and Zeta on the basis of direct labor hours. The company is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH). production setups (SU), and number of parts components (PC) as cost drivers. Data on the cost pools and respective driver volumes follow. Pool Number 1 Pool Number 2 Pool Number 3 (Driver: DLH) (Driver: SU) Product Beta Zeta 1,500 2,900 45 55 (Driver: PC) 2,450 830 Pool Cost $ 176,000 $ 330,000 $ 360,800 The overhead cost allocated to Zeta by using traditional costing procedures would be: Multiple Choice $295,500. $411,500. $499,500. $571,300. None of the answers is correct