Shaver Co. manufactures a variety of electric razors for men and women. The company's plant...

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Accounting

Shaver Co. manufactures a variety of electric razors for men and women. The company's plant is partially automated. Listed below is cost driver information used in the product-costing system:

Overhead Cost Pool Budgeted Overhead Cost Budgeted Cost Driver Level Cost Driver
Machinery depreciation/maintenance $ 198,646 30,100 Machine hours
Factory depreciation/utilities/insurance 141,890 30,100 Machine hours
Product design 681,072 42,630 Hours in design
Material handling 1,305,388 203,000 Pounds of raw materials

In addition, Shaver expects to spend $567,560 for 8,108 direct labor-hours. Two current product orders had the following requirements:

Mens Razors Womens Razors
Units produced and sold 20,000 26,000
Direct labor hours 30 40
Pounds of raw materials 641 531
Hours in design 20 23
Machine hours 60 45

What is the total manufacturing overhead assigned to the current order for Women's Razors if the firm uses a volume-based plant wide overhead rate based on direct labor hours

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