Mega Solutions manufactures two products: Product JEK81 and Product TAR83. Sparkle 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 JEK81 and TAR83.

Activity Cost Pool	Activity Measure	Total Cost	Total Activity
Machining	Machine-hours	$ 299,000	13,000	MHs
Machine setups	Number of setups	$ 240,000	400	setups
Product design	Number of products	$ 80,000	2	products
Order size	Direct labor-hours	$ 290,000	10,000	DLHs
Activity Measure	Product JEK81	Product TAR83
Machine-hours	6,000	7,000
Number of setups	250	150
Number of products	1	1
Direct labor-hours	4,000	6,000

Using the activity-based costing system, how much total manufacturing overhead cost would be assigned to Shining's Product TAR83?

Group of answer choices

$465,000

$174,000

$454,500

$291,000