Vernon Inc., currently uses traditional costing procedures, applying $866,800 of overhead to products Beta and Zeta on the basis of direct labor hours. The company is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH), production setups (SU), and number of parts components (PC) as cost drivers. Data on the cost pools and respective driver volumes follow.
Product        Pool No.1 (Driver: DLH)     Pool No.2 (Driver: SU)     Pool No.3 (Driver: PC)
Beta                              2,100                                 50                                   2,750
Zeta                               3,000                                 60                                     760
Pool Cost                   $255,000                        $286,000                           $421,200
The overhead cost allocated to Beta by using traditional costing procedures would be closest to: