8 Quantum Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspections Total Activity Overhead Cost $1,054,312 $ 35, 448 s 100, 640 56, 200 machine hours 1,400 orders 1,480 inspection hours 2 points The company makes 260 units of product J71B a year, requiring a total of 900 machine-hours, 28 orders, and 14 inspection-hours per year. The product's direct materials cost is $26.70 per unit and its direct labor cost is $17.30 per unit. According to the activity-based costing system, the total cost for producing the 260 units of the J71B product is