Summit Engineering manufactures two products, Product ACC01 and Product ACCO2. The company has adopted an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Estimated Overhead Cost Product Product ACC01 ACC02 Total Activity Activity Cost Measures Pools Labour- DLHS related Purchase Orders orders Gencral MHS factory $313,743 3,600 3,300 6,900 70,264 300 500 800 4,300 4,200 8,500 253,555 $637,562 The total overhead applied to Product ACC01 under activity-based costing is closest to: 1) $318,310 2) $125,286 3) $304,920