A company makes two products 1 and 2. The finishing activity pool has estimated manufacuring costs of $85,661 and the cost drivers for Product 1 is 319 and 275 for Product 2. The assembling activity pool has estimated costs of $79,658 and the cost drivers for Product 1 is 200 and 300 for Product 2. Direct labor hours for Product 1 is 563and 291 for Product 2. What is the total manufacturing overhead cost to be assigned to Product 1 using a single overhead rate as under tradional cost accounting? Round your final answer to the nearest whole dollar and do not put a dollar sign in your