Roca, Inc., manufactures and sells two products: Product M6 and Product X7. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product M6	Product X7	Total
Labor-related	DLHs	$	152,100	3,000	4,800	7,800
Production orders	orders		63,035	400	300	700
Order size	MHs		505,452	3,700	3,600	7,300
		$	720,587

The total overhead applied to Product X7 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

rev: 03_22_2018_QC_CS-119201

Multiple Choice

• $249,264

• $443,424

• $360,294

• $369,879