TB MC Qu. 7-143 Angara Corporation uses activity-based costing ... Angara Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: Activity Cost Pool (and Activity Measure) Machine related (machine-hours) Batch setup (setups) Order size (direct labor-hours) Total Cost $144,500 $646,850 $129,200 Total Activity Activity Cost Pools Product X Product Y Total Machine related 1,500 7,000 8,500 Batch setup 3,000 5,500 8,500 Order size 6,500 3,000 9,500 The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.) Multiple Choice $342,200 $578,350 O $646,850 O $316,700