Borsetta, Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $25,500. Additional estimated information is given below.

	Totes	Satchels
Direct materials cost per unit	$30	$43
Direct labor cost per unit	$54	$64
Number of units	520	370

Calculate the amount of overhead to be allocated to Satchels, if the actual units produced and direct labor costs equal the estimated amounts. (Round any percentages to two decimal places and your final answer to the nearest dollar.)

a	$23,680
b	$13,835
c	$472
d	$11,667