The data used to develop activity rates were: Activity Cost Pools Machine related (machine-hours)......... Batch setup (setups)..... General factory (direct labor-hours)...... Estimated Overhead Cost $256,500 $1,549,600 $327,800 Expected Activity 19.000 MHS 26,000 setups 11.000 DLHS The actual activity for the year was: Actual Activity for the Year Activity Cost Pools Total Product X Product Y Machine related (machine-hours)....... 18,000 2,000 16,000 Batch setup (setups)..... 26,000 14.000 12.000 General factory (direct labor-hours) ... 11,000 2,000 9,000 The actual total manufacturing overhead cost incurred for the year was $2,148,800. Reference: 3-7 The Overhead Cost APPLIED to Product Y would have totaled: A. $2,199,400 B. $2,134,600 C. $1,199,400 D. $912,000