St. Vincent's, Inc., currently uses traditional costing procedures, applying $1162.400 of overhead to products Beta and Zeta on the basis of direct labor hours. The company is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH). production setups (SU), and number of parts components (PC) as cost drivers. Data on the cost pools and respective driver volumes follow. Pool No.1 (Driver: DLH) 1,700 3,500 Pool No. 2 (Driver: SU) 35 Product Beta Zeta Pool No. 3 (Driver: PC) 2,750 810 65 Pool Cost $364,000 $300,000 $498,400 The overhead cost allocated to Zeta by using traditional costing procedures would be: Multiple Choice O $380,015. S496.015. oc $584015 MacBook Pro Please 7 8 9 0