CraftMade Company expects to produce 28,000 total units during the current period. The costs and cost drivers associated with four activity cost pools are given below:

ACTIVITIES:	UNIT	BATCH	PRODUCT	FACILITY
	LEVEL	LEVEL	LEVEL	LEVEL
Cost	$60,000	$28,000	$21,000	$168,000
Cost Driver	5,000 labor hrs	200 set ups	% of use	28,000 units

Production of 2,000 units of an auto towing tool required 600 labor hours, 12 setups, and consumed 30 % of the product sustaining activities. How much total overhead cost will be allocated to this product if the company allocates overhead on the basis of a single overhead allocation rate based on direct labor hours?