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	800	5.0	4,000
Product A7	300	2.0	600
Total direct labor-hours			4,600

The direct labor rate is $18.40 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product E1	$127.10
Product A7	$299.80

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	$	100,096	4,000		600		4,600
Machine setups	setups		47,208	300		400		700
Order size	MHs		738,368	4,100		4,200		8,300
		$	885,672

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

A) $373,632

B) $115,524

C) $241,548

D) $413,664