A company makes two products 1 and 2. The finishing activity pool has estimated manufacuring costs of $85,985 and the cost drivers for Product 1 is 381 and 294 for Product 2. The assembling activity pool has estimated costs of $66,826 and the cost drivers for Product 1 is 200 and 300 for Product 2. Direct labor hours for Product 1 is 540and 387 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 answer.