Anesni 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 Pools (and Activity Measures)
|
Estimated Overhead Cost
|
|
Machine related (machine-hours)
|
$242,100
|
|
Batch setup (setups)
|
$713,900
|
|
General factory (direct labor-hours)
|
$256,500
|
|
|
Expected Activity
|
|
Activity Cost Pools
|
Total
|
Product X
|
Product Y
|
|
Machine related
|
9,000
|
6,000
|
3,000
|
|
Batch setup
|
11,000
|
6,000
|
5,000
|
|
General factory
|
9,000
|
1,000
|
8,000
|
Assuming that actual activity turns out to be the same as expected activity, the total amount of overhead cost allocated to Product X would