A company makes two products 1 and 2. The finishing activity pool has estimated manufacuring costs of $116,453 and the cost drivers for Product 1 is 305 and 408 for Product 2. The assembling activity pool has estimated costs of $172,614 and the cost drivers for Product 1 is 118 and 291 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.