$\backslash$table$[[$Activity Cost Pool,Activity Measure,Total Cost,Total Activity$],[$Machining$,$Machine$-$hours,$$330,000,15,000$ MHs$],[$Machine setups,Number of setups,$$300,000,500$ setups$],[$Product design,Number of products,$$46,000,2$ products$],[$Order size,Direct labor$-$hours,$$330,000,10,000$ DLHs$]]$

$\backslash$table$[[,$Product,Product$],[$Activity Measure,B$820,$P$99$y$],[$Machine$-$hours,$7,000,8,000],[$Number of setups,$200,300],[$Number of products,$1,1],[$Direct labor$-$hours,$3,000,7,000]]$

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product P$99$Y$?$

Multiple Choice

$$379,000$

$$610,000$

$$503,000$

$$231,000$