A company makes two products 1 and 2. The finishing activity pool has estimated manufacuring costs of $87,149 and the cost drivers for Product 1 is 379 and 231 for Product 2. The assembling activity pool has estimated costs of $66,525 and the cost drivers for Product 1 is 200 and 300 for Product 2. Direct labor hours for Product 1 is 363and 104 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?