Blossom, Corp. produces duck$-$friendly pellets that it sells to a local marina that fully stocks its vending machines for local

tourists. Daniel, the accountant at Blossom, would like to suggest the implementation of Activity$-$Based Costing $($ABC$)$ and has

identified several activities for the factory. Blossom has the following budgeted costs: Direct Materials $($DM$),$ $$323,800$; and

Direct Labor $(DL),$ $$169,180.$ Its budgeted Manufacturing Overhead $($MOH$)$ costs are comprised of the following: Setup,

$$92,825(7,900$ setup hours$)$; Production, $$511,190(105,400$ machine hours$)$; and Maintenance, $$55,125(10,500$ maintenance

hours$).$

How much of the MOH costs will be allocated during the year using activity$-$based rates considering the actual usage of $735$

setup hours, $14,721$ machine hours, and $2,612$ maintenance hours. $($If necessary, round intermediate calculations and final

answer to $2$ decimal places, e$.$g$.25,000\mathrm{.}25.)$