Snavely, Inc., manufactures and sells two products: Product E1 and Product A7. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product E1	1,200	2.0	2,400
Product A7	400	1.0	400
Total direct labor-hours			2,800

The direct labor rate is $23.60 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product E1	$248.00
Product A7	$257.00

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 E1	Product A7	Total
Labor-related	DLHs	$	130,500	2,400	400	2,800
Machine setups	setups		61,530	1,300	400	1,700
Order size	MHs		962,370	3,300	3,100	6,400
		$	1,154,400

The total overhead applied to Product A7 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

A. $655,132

B. $192,030

C. $466,147

D. $499,267