Viserion 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)	Total Cost
Machine related (machine-hours)	$	158,650
Batch setup (setups)	$	636,500
Order size (direct labor-hours)	$	131,250

	Total Activity
Activity Cost Pools	Product X	Product Y	Total
Machine related	1,500	8,000	9,500
Batch setup	3,800	5,700	9,500
Order size	6,700	3,800	10,500

The total amount of overhead cost allocated to Product X would be closest to: (Do not round your intermediate calculations.)

Multiple Choice

• $563,000

• $636,500

• $338,350

• $363,400