Dorothy is the new controller for Sandhill, a coffee bean roaster, and she has decided to introduce some changes that she believes will assist management in making more informed cost decisions. At her previous job, Dorothy implemented activity$-$based costing, and the management was thrilled to be able to better allocate the company's manufacturing overhead $(MOH)$ costs to its products. Dorothy is optimistic that Sandhill will benefit in the same manner and has identified the following key activities:

$\backslash$table$[[$Machining$,$$$52000(8000$ machine hours$)],[$Cleaning$/$Maintenance$,$$$36623(6910$ cleaning$/$maintenance hours$)],[$Roaster supervisor wages,$$84100(16820$ supervisor hours$)]]$

Dorothy anticipates that Sandhill will roast $12420$ pounds of light beans and $19010$ pounds of dark beans. The light beans will use the following: Machining, $3200$ machine hours; Cleaning$/$Maintenance$,2990$ cleaning$/$maintenance hours; and $7120$ Roaster Supervisor Hours. The dark beans will use the following: Machining, $4810$ machine hours; Cleaning$/$Maintenance$,3920$ cleaning$/$maintenance hours, and $9790$ Roaster Supervisor Hours. What is the total amount of MOH costs that will be allocated to the light beans based upon ABC? $($Do not round intermediate calculations.$)$

$$68864\mathrm{.}90$

$$182487\mathrm{.}00$

$$72247\mathrm{.}00$

$$75635\mathrm{.}07$