Summit Engineering manufactures two products, Product ACC01 and Product ACC02. The company has adopted an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

			Expected Activity
Activity Cost Pools	Activity Measures	Estimated Overhead Cost	Product ACC01	Product ACC02	Total
Labour-related	DLHs	$313,743	3,600	3,300	6,900
Purchase orders	Orders	70,264	300	500	800
General factory	MHs	253,555	4,300	4,200	8,500
		$637,562

The total overhead applied to Product ACC02 under activity-based costing is closest to:

1)

$319,252

2)

$125,286

3)

$304,920

4)

$273,240