Border Corporation identified the following activities related to annual expected overhead costs at the beginning of 2018.

Expected	Expected	Expected	Expected
Overhead Activity	Cost	Activity Driver	Quantity
Moving Materials	$ 16,000	Number of moves	500
Inspections	$ 22,400	Number of inspection hours	350
Ordering	$ 13,900	Number of orders	2,780
Maintenance	$ 161,200	Machine hours	6,200

The company's normal activity is 5,000 direct labor hours per year.

During January 2018, the company reported the following for two of its products:

	Product A	Product B
Direct materials	$2,575	$2,810
Direct labor	$2,100	$3,300
Units completed	40	50
Direct labor hours	80	120
Number of material moves	11	5
Number of inspection hours	50	8
Number of orders	50	20
Machine hours	70	90

If Border Corporation uses an activity-based costing system to assign overhead, what is the total cost of Product B?