Robredo 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 Pools and Activity Measures) Estimated Overhead Cost Machine related (machine-hours) P 46,400 Batch setup (setups) 434,000 General factory (direct labor-hours) 226,500 Expected Activity Activity Cost Pools Total Product X Product Y Machine related 4,000 3,000 1.000 Batch setup 7.000 3,000 4,000 General factory 15,000 7.000 8,000 Assuming that actual activity turns out to be the same as expected activity, the total amount of overhead cost allocated to Product X would be P