A company makes two productsProduct A and B. Data regarding the two products follow:

	Direct Labor-Hours per Unit	Annual Production
Product A	0.75	20,000 units
Product B	0.50	50,000 units

Additional information is as follows:

1. Product A requires $15 in direct materials per unit, and Product B requires $8.
2. The direct labor wage rate is $18 per hour.
3. The companys activity-based costing system has the following activity cost pools:

Activity Cost Pool (and Activity Measures)	Estimated Overhead Cost	Expected Activity
		Product A	Product B	Total
Machine setups (number of setups)	$ 100,000	100	300	400
Special processing (machine-hours)	$ 200,000	2,000	6,000	8,000
General factory (Direct labor-hours)	$ 150,000	15,000	25,000	40,000

Using activity-based costing, what is the total manufacturing cost (including direct materials, direct labor, and manufacturing overhead) for Product B?