Calculator Single Plantwide Factory Overhead Rate Nixon Machine Parts Inc.'s Fabrication Department incurred $206,700 of factory overhead cost in producing gears and sprockets. The two products consumed a total of 5,300 direct machine hours. Of that amount, sprockets consumed 2,700 direct machine hours. Determine the total amount of factory overhead that should be allocated to sprockets using machine hours as the allocation base. If required, round your answer to the nearest dollar. $