Chang Inc. has developed the following unit costs for the production of one of its products, based on a normal activity of 11,000 units per month:

Direct material	3.00 pounds @ $13 = $39.00
Direct labor	2.50 hours @ $16 = $40.00
Variable overhead	130% of direct labor cost
Fixed overhead	140% of direct labor cost

What is the total amount of overhead included in the overhead budget for a month in which production is expected to be 12,000 units?