Nantucket Corporation uses activity based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity based costing system: Activity Cost Pool (and Activity Measure) Total Cost Machine related (machine-hours) $103,800 Batch setup (setups) $402,600 Order size (direct labor-hours) $ 82,600 Total Activity Activity Cost Pools Machine related Batch setup Order size Product X Product Y 800 5,200 3,100 2,900 6,000 1,000 Total 6,000 6,000 7,000 The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.) Methuen Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Division L Division Q $485,000 $167,000 $318,000 320,100 110,220 209,880 164,900 56,780 108, 120 107,480 29,400 78,080 57,420 $ 27,380 $ 30,040 51,860 $ 5,560 The break-even in sales dollars for Division Q is closest to