Kulka Corporation manufactures two products: Product F82D and Product T05P. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products F82D and T05P.

Activity Cost Pool	Activity Measure	Total Cost		Total Activity
Machining	Machine-hours	$	180,000	9,000	MHs
Machine setups	Number of setups	$	125,000	250	setups
Product design	Number of products	$	44,000	2	products
Order size	Direct labor-hours	$	260,000	10,000	DLHs

Activity Measure	Product F82D	Product T05P
Machine-hours	5,000	4,000
Number of setups	160	90
Number of products	1	1
Direct labor-hours	4,000	6,000

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product T05P?

		$147,000
		$156,000
		$304,500
		$303,000