Cycle Business manufactures and sells road and mountain bikes through a network of retail outlets in western Canada. Below is a partial list of expense items incurred in the most recent month (November), when 1,130 bicycles were manufactured, shipped, and sold. There was no beginning or ending work in process or finished goods inventory in November:

ItemOctoberNovemberUnits produced and sold1,0301,130Sales$1,030,000$1,130,000Leather used for the bicycle seats33,99037,290Production manager's salary6,6506,650Life insurance for the company president265265Electricity used in the production facilities*4,2854,685Sales commissions46,30051,560Internet advertising1,2001,200Employee benefits for the production workers24,72027,120Property taxes on the production facilities1,6501,650Shipping costs46,30051,560Salary of the chief financial officer11,30011,300*Each month, regardless of how much electricity is used, Cycle Business pays a $165 base charge to the utilities company.Employee benefits total 20% of the wages paid to production workers, who on average earn $20 per hour. Each bicycle requires 6 hours of direct labour.

Assume that 1,330 bicycles will be manufactured and sold in December. For the items you classified as manufacturing costs in requirement 1, estimate the cost for December. Assume that there will be no change in unit costs for any direct materials, hourly wages will remain the same, and employee benefits will continue at 20% of wages.

COST=?