A company makes two products 1 and 2. The finishing activity pool has estimated manufacuring costs of $107,591 and the cost drivers for Product 1 is 375 and 493 for Product 2. The assembling activity pool has estimated costs of $161,973 and the cost drivers for Product 1 is 177 and 211 for Product 2. Direct labor hours for Product 1 is 50,000 and 45,000 for Product 2. What is the total manufacturing overhead costs to assigned under activity based costing to the finishing activity cost pool for Product 2? Round your final answer to the nearest whole number and do not write a dollar sign.