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Cost estimates for X Company in 2023 are: Selling costs $5,900 Factory supervisor salary 4,774 Advertising costs 5,323 Factory equipment rental 5,606 Direct materials

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Cost estimates for X Company in 2023 are: Selling costs $5,900 Factory supervisor salary 4,774 Advertising costs 5,323 Factory equipment rental 5,606 Direct materials 4,923 Direct labor 4,693 Legal department costs 5,376 Factory supplies 4,451 Purchasing department costs Miscellaneous overhead 4,368 4,787 The company uses a single-driver overhead cost allocation system with machine hours as the single driver; estimated machine hours in 2023 are 21,695. What will the numerator of the 2023 single driver allocation rate be?

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