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A-haha produces funny printed T-shirts. Every month it expects to produce and sell 5,000 units. It has three production departments: sewing, printing, and packaging. The

A-haha produces funny printed T-shirts. Every month it expects to produce and sell 5,000 units. It has three production departments: sewing, printing, and packaging. The table shows the allocation base for each department, as well as the budgeted and actual data for September:

Sewing Printing Packaging
Departmental cost driver Direct labour hours Machine hours Units produced
Total budgeted department overhead ($) $63,000 $28,000 $32,000
Budgeted direct labour hours 7,000 1,000 3,000
Budgeted machine hours 4,000 6,000 2,000
Actual direct labour hours 7,700 1,300 3,300
Actual machine hours 3,800 6,300 1,900

Assuming the company's actual production for the month was 5,044 units, use departmental overhead rates to calculate total overhead applied for May. Round your answer to the nearest whole dollar.

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