Walsh Corporation manufactures two products: Product H95V and Product V93N. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products H95V and V93N.

Activity Cost Pool	Activity Measure	Total Cost		Total Activity
Machining	Machine-hours	$	242,000	11,000	MHs
Machine setups	Number of setups	$	140,000	350	setups
Product design	Number of products	$	70,000	2	products
General factory	Direct labor-hours	$	270,000	10,000	DLHs
Activity Measure	Product H95V	Product V93N
Machine-hours	6,000	5,000
Number of setups	250	100
Number of products	1	1
Direct labor-hours	6,000	4,000

Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Product H95V?

Select one:

a.

$361,000

b.

$288,800

c.

$433,200

d.

$293,000